Contribution to the problem of liquidity ratios

Abstract

The article is based on the importance of the financial analysis in mining industry. The author pays attention to liquidity ratios given in literature from the standpoint of their number, content, units and recommended quantity value of single ratios. For the application in practice two liquidity ratios are suggested and the methodology of their recommended values determination is given.

Keywords

• mining industry
• financial analysis
• liquidity ratios
• cash ratio
• acid test