Search results for "book or average value"

Turnover ratios and profitability ratios calculation methods: the book or average value

2019

The scientific literature of the turnover ratios and profitability ratios calculation offers to use book or average value of balance sheet calculation methods. Different schools of financial analysis nowadays offer many variations of the ratio calculations and even though the components of ratio formulas change, the meaning stays the same. The aim of this research is to analyze the turnover and profitability ratios, to study the different methods of calculation, based on different schools of financial analysis and empirical research results, and to create proposals for companies for the use of these methods for financial analysis. The authors of this paper are using the international scient…