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Financial Analysis With The Long-Term Competitive Advantage

Author

Listed:
  • Nadya Kostova

    (University of Economics - Varna)

Abstract

With respect to the financial measurement of the long-term competitive advantage, a number of studies show that there are ignored the long-term strategy and the indicators determining longterm success, and there is paid attention mostly to the profitability of the enterprise. The long-term competitive advantage is measured and assessed by means of the tools of financial analysis.Financial indicators must be viewed in their complexity while taking into consideration the specific character of the enterprise and the precision of the drawing up of the financial statements. For the measurement and analysis of the long-term competitive advantage there are used the indicators,found in the main components of the annual financial statement: the balance sheet (statement of financial condition), the profit and loss statement (the comprehensive income statement) and thecash flow statement. The data from the long-term analysis creates an early warning indicator against possible issues of the enterprise.

Suggested Citation

  • Nadya Kostova, 2011. "Financial Analysis With The Long-Term Competitive Advantage," An Annual Book of University of Economics - Varna, University of Economics - Varna, vol. 83(1), pages 120-154, January.
    • Handle: RePEc:vrn:yrbook:y:2011:i:1:p:120-154
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    More about this item

    Keywords

    Financial Analysis; financial measurement; long-term competitive advantage;
    All these keywords.

    JEL classification:

    • M29 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Other

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