Research Reports from the Department of Operations

Authors

Denis Moffet

Document Type

Report

Publication Date

6-1-1970

Abstract

Operations research techniques have been applied in fields like portfolio management, inventory control, and capital budgeting, but their use in accounting remains underdeveloped. This paper seeks to undertake a taxonomic analysis of financial ratios by developing a formal system for classifying the most commonly used financial ratios, identifying the most important dimensions measured within that set of ratios, and determining the relative importance of each ratio in measuring each dimension.

Keywords

Operations research, Ratio analysis, Business enterprise--Finance, Accounting

Publication Title

Technical Memorandums from the Department of Operations, School of Management, Case Western Reserve University

Issue

Technical memorandum no. 189

Rights

This work is in the public domain and may be freely downloaded for personal or academic use

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