Διαχρονική ανάλυση ναυτιλιακών δεικτών
Τζούμα, Έλενα, Μ.
KeywordsΟικονομικές καταστάσεις ; Χρηματοοικονομική ανάλυση ; Αριθμοδείκτες ; Financial statements ; Financial analysis ; Financial analysis ; Financial ratios
In this work we will carry out a study of the accounts of some shipping companies and by use of appropriate methods such as common size statements, trend percentages and financial ratios, we will determine the behavior of the elements of financial statements and their sub groups and the different ways they interact with each other. The use of statements common sizes allows the comparison of financial statements of different sized businesses. The effect of the company’s size is removed by expressing the amounts of balance sheet accounts as a percentage of total assets or total funds and the amounts of the accounts of profit and loss as a percentage of sales revenue. The trend percentages allow examining changes over time in the various accounts of the accounting statements and draw conclusions about the rate of change of these accounts. Finally the financial ratios are figures which show the historical financial performance and company accounts. Our aim is to study the information generated by these actions and use them to form an opinion about serving the financial interests of their investors and creditors.