CEVAP:

The most common financial analysis focuses on ratios. Ratio analysis expresses the relationship among selected items of financial statement data by calculating the ratios. The relationship is expressed in terms of either a percentage, a rate, or a simple proportion. The important point regarding financial ratios is not the detailed steps that need to be taken to calculate them. Rather, the ratios can be used to compare one organization to another. The comparative nature of the ratios provides information to the managers who will need to take action during the control process.