Yearbook sectoral financial ratios in mexico for business benchmarking

Abstract

Financial analysis through ratios is a useful tool for improving organizational performance. Databases of financial information in Mexico are limited, therefore the importance of an annual publication of financial ratios per company and industry average. The objectives of this research are: describe the financial ratios with higher predictive potential and their formulas, as well as the design of a research instrument for measuring the relevance of the publication. A descriptive methodology was applied selecting through the analysis ofempirical studies, several ratios of liquidity, leverage, asset management, business cycle, performance and self-financing. The questionnaire contains 43 reagents to be applied to a statistically representative sample of 46 entrepreneurs in Culiacan, Sinaloa, Mexico.

Keywords

• Database
• Financial analysis
• Financial ratios
• Research tool.