INFA Performance Indicator Diagnostic System

Financial analysis is an essential tool for those interested in assessing the economic management situation of enterprises and subsequent decision making. The aim of this article is to demonstrate the capacity the IN Financial Analysis (INFA) system has to inform, i.e. its information capability. This is a tool that allows users to comprehensively assess the economic management of enterprises in that it causally links the indicators of financial controlling and risk controlling. We apply it to the best industrial enterprises in the Czech Republic in 2011 and 2012 and at the same time use the representative database of the Ministry of Industry and Trade of the Czech Republic.