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FINANCIAL RATIOS
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FINANCIAL RATIOS
(Dictionary of Economics) :
FİNANSAL RASYOLARRasyo, iki değerin birbirine olan oranıdır. Finansal rasyolar ise, fon ihtiyacının ve işletmenin ne denli iyi bir finansal yapıya sahip olduğunun belirlenmesinde kullanılan finansal analiz araçlarından biridir. Bunlar, % cinsinden veya birbirlerinin katını belirten değerler olarak ifade edilmektedirler. Cari aktifler/cari borçlar; ortalama borçlar/alacaklar; sabit değerler/ öz sermaye; satışlar/stoklar; cari borçlar/özsermaye; satışlar/net döner sermaye; satışlar/özsermaye ; hızla nakite dönüştürülebilen cari aktifler/cari borçlar finansal analizlerde kullanılan rasyoların başında gelmektedirler.
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