Central European Business Review 2014, 3(1):35-41 | DOI: 10.18267/j.cebr.73

INFA Performance Indicator Diagnostic System

Inka Neumaierová1, Ivan Neumaier2
1 Assoc. Prof. Inka Neumaierová, Ph.D., Associate professor, Faculty of Business Administration, University of Economics, Prague, nám. W. Churchilla 4, 130 67 Prague 3, ČR, neumaier@vse.cz
2 Ing. Ivan Neumaier, Analyst, Ministry of Industry and Trade of the Czech Republic, Na Františku 32, 110 15 Prague 1, ČR, neumaier@mpo.cz

Financial analysis is an essential tool for those interested in assessing the economic management situation of enterprises and subsequent decision making. The aim of this article is to demonstrate the capacity the IN Financial Analysis (INFA) system has to inform, i.e. its information capability. This is a tool that allows users to comprehensively assess the economic management of enterprises in that it causally links the indicators of financial controlling and risk controlling. We apply it to the best industrial enterprises in the Czech Republic in 2011 and 2012 and at the same time use the representative database of the Ministry of Industry and Trade of the Czech Republic.

Keywords: Financial controlling; risk controlling; INFA financial analysis; industrial enterprises in the Czech Republic; foreign owners; domestic owners
JEL classification: M21

Received: December 19, 2013; Revised: February 27, 2014; Published: March 31, 2014  Show citation

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Neumaierová, I., & Neumaier, I. (2014). INFA Performance Indicator Diagnostic System. Central European Business Review, 3(1), 35-41. doi: 10.18267/j.cebr.73
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