摘要：The footwear and clothing manufacturing sector is one of the most vibrant and profitable sectors in Greece. The majority of the firms belonging to this sector present important figures in terms of sales, turnover and value added and are part of multinational firms. For that reason the objective of this paper is to estimate and compare the competitiveness of two firms, specifically Bershka and Zara, parts of the group Inditex, with the use of financial ratios such as liquidity, capital structure etc. The results show that the comparison between the two specific firms with the largest market share in the group can lead to safe proposals and commitments for the improvement of the competitiveness of the group.
关键词：Financial Ratios;Footwear and Clothing Industry;Competitiveness;Greece
