Financial Analysis and Control - Financial Ratio Analysis (In Spanish)
57 Pages Posted: 29 Mar 2009 Last revised: 25 Jun 2012
Date Written: July 14, 2009
This is a teaching material for a module of Financial analysis at Universidad Tecnologica de Bolivar. The educational material was developed with Professor Ricardo Davila from Universidad Javeriana, Bogota, Colombia. The written material has been modified several times, but the basic content is the same we developed many years ago. This material is an unpublished one.
This chapter is a detailed presentation of different financial ratios commonly used in financial management. However, we make some changes to the traditional way of measuring ratios and many of them are related to items from current and previous period. The usual formulation is to compare all items with other items of the same period. This is not correct for some ratios (i.e. for measuring return of equity and/or total assets. We give detailed examples for each case.
Note: Downloadable document is in Spanish.
Keywords: Accounting, financial management, financial statements, balance sheet, Income Statement, financial ratios, Dupont analysis
JEL Classification: M41
Suggested Citation: Suggested Citation