Hagyományos pénzügyi mutatók alkalmazásának problémái a vállalati teljesítmény mérésében

Abstract

Problems of applying conventional financial indicators in corporate performance measurement. As a result of the economic crisis working capital management has come into prominence both in the source supplying and demanding sides. During the companies’ financial analyses we can commonly face the problem that the liquidity indicators show poor values, at the same time it has no appearance in the operation of the company. In another time the opposite case occurs; i.e. liquidity indicators are adequate, still the company has liquidity problems.
The accurate assessment of the real situation requires such indicators and coherence, which may help decision-makers notice financing problems in time. Its realization is a complex task, because liquidity measurements need more indicators and viewpoints. The company requires a managerial and organizational structure, which provides a proper framework for the monitoring and measurement of liquidity.
In order to encourage the abovementioned, such indicators and coherence are highlighted, which are able to show the company’s actual liquidity more precisely.