Articles

The series aims to describe the fundamental aspects of forecasting and budgeting - planning process, the difference between forecast and budget and description of the basic types of budgets (fixed vs. flexible, static vs. continuous, incremental vs. zero-based budget and top-down or bottom-up budget

This series follows the series about Group of financial analysis indicators and describes in detail the indicators of market value and capital market.

This series follows the series about Group of financial analysis indicators and describes in detail the indicators of profitability.

Financial analysis indicator Dividend per share presents the amount of annual dividends paid per a single share. Calculation formula Interpretation and comparison Important is the comparison of data in time-series. If is the trend increasing, it is expected that this tre

Position audit is continual evaluation and analysis of the company´s external and internal situation made for the purpose of strategic planning. It is possible to use various tools and analysis, for example: PESTEL analysis Five forces analysis Analysis of strategic capability SWOT analy

Time series represent a sequence of data for several time periods (hour, days, weeks, months, year). Independent variable is always time (axis x). Time series is used to predict future and it has several components: trend – represent long-term movement; can be developed by regre

This series describes in detail variance analyses - what it is about, when is the varince significant and how to breakdown and analyse the variances on various types of costs.

This series follows the series about Group of financial analysis indicators and describes in detail the indicators of activity.

Although the profit appears to be unique and comparable term, it is entirely NOT the case. This series of articles discusses possible profit forms - from the perspective of financial accounting, management accounting, tax world or forms profits, which are commonly used in the corporate world (EBIT,

Interest burden is one of the indicators of indebtedness and financial structure and it shows what proportion of earnings before interest and taxes (EBIT) are used to cover interest expense. It is inversed indicator to interest coverage, which is much more widely used in practice. Calcula

Time series represent a sequence of data for several time periods (hour, days, weeks, months, year). Independent variable is always time (axis x). Time series is used to predict future and it has several components: trend – represent long-term movement; can be developed by regre

Budget manual is a document that contains instructions for budget preparation. It is often used in large companies and facilitates the budget coordination process. It is usually prepared by budget coordinators (e.g. financial analysts or controllers) and approved by budget committee. It defines mai

Series of articles

Group of financial analysis indicators Accounting and its types Financial analysis indicators - market value and capital market Various forms of profit

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