Gorgieva-Trajkovska, Olivera and Bunjaku, Flamur and Georgieva Svrtinov, Vesna (2017) Ratio Analysis: A “Coca Cola Company” Case. International Journal "Knowledge", Invited Scientific Papers", Institute of Knowledge Management, Skopje, 18 (1).
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Abstract
The objective of this paper is to present the importance of ratio analysis, as a method of financial statements analysis, whose results are the basis for making various decisions by all interested entities so called stakeholders. Literature review of the latest development in area of accounting and financial reporting and the importance of financial statements analysis in decision making process are also elaborated.
The paper also elaborates the usefulness of financial reporting. I order to illustrate a practical ratio analysis; the analysis of the Coca – Cola Company performance using the financial statements real figures of the year 2016, 2015 and 2014 has been performed. For this purpose cross sectional vertical and horizontal analysis of the main financial accounts such as Income Statement, Balance Sheet and the Cash Flow Statement is provided. Ratio calculations and analyses, such as profitability, liquidity, solvency, activity, dividends ratios, etc, are, for this purpose, conducted, as well as horizontal and vertical analysis.
In addition, the findings from each ratio analysis are explained with in order to avoid any biased conclusion that may occur from the nominal analysis of financial data.
KEYWORDS: financial, statements, ratios analysis
| Item Type: | Article |
|---|---|
| Subjects: | Social Sciences > Economics and business |
| Divisions: | Faculty of Economics |
| Depositing User: | Olivera Trajkovska |
| Date Deposited: | 05 Feb 2019 09:32 |
| Last Modified: | 05 Feb 2019 09:32 |
| URI: | https://eprints.ugd.edu.mk/id/eprint/21467 |
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