VARIATIONS BETWEEN FINANCIAL RATIOS FOR EVALUATING INANCIAL POSITION RELATED TO THE SIZE OF A COMPANY

The paper includes analysis of financial ratios for evaluating a financial position. It is possible to assess the financial position of a certain company by using and combining liquidity, solvency and activity ratios. Preferable values of financial ratios should be related to the different factors, including industry, geographical position, size of a company. For research purposes appropriate parametric and non-parametric statistics is used. The research includes analyzing differences between financial ratios related to the size of companies in Croatia. Obtained results of the conducted research shows existance of statistically significant differences between financial ratios for evaluating financial postition for different companies sizes