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Subject and Keywords:

debt ratio   index   unit   PKN Orlen SA   financial condition   profitability indicator   turnover ratio   liquidity ratio   ratio analysis

Abstract:

This article presents the essence and importance of one of the components of the financial analysis, i.e. an index analysis based on the example of PKN Orlen SA. In the current economic system associated with competitiveness, where the availability of quantitative data increases significantly, the use of ratio analysis is the basic and widely used tool for assessing the financial condition of operations. The aim of the article is to show the most important indicators of the ratio analysis, enabling the assessment of the entity’s activity using financial reporting on the one hand and taking into account market trends on the other. The ratio analysis enables comparability of financial data both in the current and next period. Nevertheless, while practicing it, one should remember to follow the basic rules dictated by financial analysis.

Place of publishing:

Wrocław

Publisher:

E-Wydawnictwo. Prawnicza i Ekonomiczna Biblioteka Cyfrowa. Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego

Date issued:

2018

Detailed Type:

ebook

Identifier:

ISBN 978-83-66066-33-5

DOI:

10.23734/23.18.034

Language:

eng   pol

Relation:

(Prace Naukowe Wydziału Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego)   (Finanse i Rachunkowość / Zakład Zarządzania Finansami Instytutu Nauk Ekonomicznych, ISSN 2451-3938 ; nr 5)

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Access rights:

The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity

License:

Making materials available on the basis of the agreement with the owner of the property copyrights

Rights holder:

Copyright by Krzysztof Wiatrzyk