Tne article deals with all sorts of benchmarks useful in the ratio financial analysis. As for internal benchmarks, time series benchmarks, standards, inequality models, intrinsic and model benchmarks are described. In case of external benchmarking, the author characterizes industry average, average in value range, territory average, leader of competitors model, standard and cut off ratio.
Financed by the National Centre for Research and Development under grant No. SP/I/1/77065/10 by the strategic scientific research and experimental development program:
SYNAT - “Interdisciplinary System for Interactive Scientific and Scientific-Technical Information”.