Принципи на методологията за анализ на финансовото състояние на търговските дружества чрез финансови съотношения

The financial statement analysis are elements of the financial planning. They are being used by investors and managers for professional investment or managerial decision making. Depending on the specific task, the analysis has different content and scale and every analyst compiles and applies its own method. No matter how the specific tasks are defined, it is always about identifying trends that serve to predict and on this basis for planning, i.e. the goal is to make a financial decision. The theory suggests a methodology that is studies based on differences in specific practical examples and in practice models are set up in which will be reflected the choice of goals and mediums.