Theoretical and Applied Economics
No. 1 / 2007 (506)
Financial Ratio Analysis: the Development of a Dedicated Management Information System
Academia de Studii Economice Bucuresti
Abstract. This paper disseminates the results of the development process for a financial analysis information system. The system has been subject to conceptual design using the Unified Modeling Language (UML) and has been implemented in object-oriented manner using the Visual Basic .NET 2003 programming language. The classic financial analysis literature is focused on the chain-substitution method of computing the prior-year to current-year variation of linked financial ratios. We have applied this technique on the DuPont System of analysis concerning the Return on Equity ratio, by designing several structural UML diagrams depicting the breakdown and analysis of each financial ratio involved. The resulting computer application offers a flexible approach to the analytical tools: the user is required to introduce the raw data and the system provides both table-style and charted information on the output of computation. User-friendliness is also a key feature of this particular financial analysis application.
Contents
Behavioral Finances versus Technical and Fundamental Analysis
Systemic Models of Local Development
Price Strategies in Banking Marketing
Effects of Private Pension Funds to Emergent Markets
Analysis of Public Sector Performances
Adopting the Euro: Costs or Benefits?
The System of Public Acquisitions by Means of Electronic Bids in the Light of European Regulations
Levels and Atypical Evolutions of the Romanian Demographic Processes
Strategic Methods to Reduce Globalization Company Risk: Alliances
Financial Ratio Analysis: the Development of a Dedicated Management Information System
The Role and Importance of the Lease Towards the Farms’ Size Increase
Operationalisation the Romanian Employment Strategy – Target for European Union Integration
The Impact of STN on Developing Markets in Relation with Globalization