HOW TO PRESENT 'FINANCIAL HEALTH' ANALYSIS MORE VISUAL AND UNDERSTANDABLE FOR STAKEHOLDERS: MODEL, CONFIGURATION, TECHNIQUES

摘要

In the last thirty years set of financial and non-financial indicators to measure the companies' health and prospects of grow rapidly. Reporting expands and changes in the direction of the introduction of non-financial information. Integrated reporting is seen as a necessary form of presentation of information about the company. This consequently leads to the transformation of the financial statements. The increase of information flows in society, and expanding range of statements users require modification tools for financial statement analysis in the direction of comprehensive and visual presentation of the results especially graphically. The aim of this paper is to develop financial statement analysis in way of comprehensive measurement of financial health, and use benchmark assessment as an element of financial statement analysis through determination and investigation of current financial health configuring.