期刊名称：Journal of Knowledge Management, Economics and Information Technology
印刷版ISSN：2069-5934
出版年度：2014
卷号：4
期号：5
出版社：ScientificPapers.org
摘要：This article focuses on analyzing of a consolidated financial statements of a hypothetically SME. The interpretation of the financial position and performances is based on the more than 40 financial key ratios computed by using financial data from consolidated income statement, consolidated financial position and cash flow. However additional data from notes to financial statements are provided.
关键词：Cash conversion cycle ; Cash ratio ; Dividend payout ratio ; DOH ; DPO ; DSO ; Earnings per share ; EBITDA per person ; Financial gearing ; Financial leverage index ; quick ratio ; ROE ; ROI ; Sales margin ; Sales per person
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