Analiza wskaźnikowa jako narzędzie wykorzystywane do oceny sytuacji finansowej przedsiębiorstwa
Ratio analysis as a tool used to assess the financial situation of enterprises

Summary/Abstract: Economic entities, in order to be able to properly direct strategic actions, should constantly monitor assets and financial situation of the enterprise. Ratio analysis is an important part of financial analysis for the managers of the company, it provides information about the company's financial condition. The aim of this paper is to present the meaning of index analysis in assessing the financial condition of an enterprise, as well as conducting a ratio analysis. Methodology - analysis of the literature on the subject; analysis of information included in financial statements, based on financial indicators. The article analyzes the indicators of financial liquidity, profitability, economic activity and indebtedness. The choice of these indicators was made due to the fact that they are the basic indicators of financial analysis. The financial statements of limited liability companies were used for the analysis. Result - in the decision-making process of a modern enterprise, the ratio analysis forms the basis of the information system necessary for the proper conduct of the management process. Financial indicators are a tool for interpreting financial statements, allowing to effectively assess the financial condition of an enterprise. Originality/value - presented index analysis may be useful for practice, managers can draw conclusions and make appropriate economic decisions (both operational and strategic) and determine the need for corrective actions during the implementation of their decisions.

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