COMPARISONS BY RATIOS

abhishreshthaa

Abhijeet S
COMPARISONS BY RATIOS


Accounting ratios are very useful in assessing the financial position and profitability of a business enterprise. This can be achieved through comparison by ratios. Such a comparison may take any of the mentioned forms:



 For the same enterprise over a number of years (horizontal analysis)

 For one enterprise against another in the same industry (dimensional analysis).

 For one enterprise against the industry as a whole.

 For one enterprise against the pre-determined standards.

 For inter-departmental comparisons within an organization.
 
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