benchmarking, rentabilita, likvidita, zadluženost, ekonomická přidaná hodnota
The Use of the Finacial Ratios and Economic Value Added for Benchmarking
This article deals with using Benchmarking in the Financial Management procedures of an enterprise. Benchmarking is not only an idea, but especially an important management tool which should be used and applied on the company level. It is a process that identifies ways of achieving better performance and which motivates managements to initiate the required changes. Basing on a concrete company, the strong and weak aspects of the financial management of this selected company in comparison with the standard results in its branch are identified. For the identification the strengths and weaknesses of the financial management are used the financial ratios (profitability ratios, liquidity ratios, asset utilization ratios, debt utilization ratios) and an Economic Value Added (EVA).