A Methodological Framework of Financial Analysis Results Objectification in the Slovak Republic

Abstract

The applicability of financial analysis results meets in practice a serious problem how to objectify analysis results with regard to the comparable values and information sources. Financial analysis results cannot be taken as useful and acceptable without their objectification on the basis of chosen reference rates, values. The article is focused on key information about financial analysis objectification methods, sources and databases in conditions of Slovak enterprises. Current database for the comparison in Slovakia is provided by the CRIF – Slovak Credit Bureau, which provides a complete range of solutions for business and consumer information as well as credit and marketing management. This information is very useful for financial analysis objectification, but not available for all potential users.

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