文章基本信息

标题：Significant Analysis for Financial Statements: An Empirical Study of National and Unilever Foods
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作者：Farzan Yahya ; Syed Atif Ali ; Zarak Mir 等
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2013
卷号：4
期号：1
页码：26-34
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：Choosing vital, reliable and hustle free analysis is a bit difficult situation for most of the financiers and managers as there are so many analyses. This study focuses on most significant analyses to perform on financial statements. To accomplish this study, financial statements of two companies, Unilever foods and National foods has selected to perform analysis. Results show that vertical analysis can be a suspicious analysis as it total assets and sales fluctuate gradually. Horizontal analysis is somehow better analysis than vertical analysis as it shows negative or positive trend of variables. DuPont analysis is a reliable analysis but it taken into consideration only two years. However, ratio analysis is seems to be best analysis as it gives concise and paramount review of firm’s performance. According to these analyses, Unilever Foods is better corporate than National Foods. Further results are discussed in the light of these analyses.
关键词：Vertical analysis; Horizontal analysis; DuPont analysis; Ratio analysis