Статья опубликована в журнале: Финансовая аналитика: проблемы и решения, 2021, Т. 14, № 3, С. 347 – 360
Автор(ы): Pivnyk K.E.
Рубрика: Financial Instruments
Subject. This article fixates on the financial ratios used to assess the financial policies of companies. Objectives. The article aims to form a base group of financial ratios enabling to measure the effectiveness of company's financial policy implementation.
Methods. For the study, I used a correlation analysis, critical review of subject-matter literature, and the systems approach.
Results. The article presents a set of financial ratios that can be used to assess the effectiveness of financial policy implemented by companies.
Conclusions and Relevance. Taken in totality, the described financial ratios can serve as an objective information basis to assess the effectiveness of companies' financial policies. The findings can be useful for company management to evaluate the financial policy, for investors to choose the best investment option, and for financial market participants.
Ключевые слова: company, financial policy, financial ratios, performance evaluation, analysis