Значение слова "HORIZONTAL ANALYSIS" найдено в 5 источниках

HORIZONTAL ANALYSIS

найдено в "Англо-русском экономическом словаре"
учет, фин. горизонтальный [временной\] анализ (метод анализа финансовой отчетности, при котором сравниваются абсолютные значения одного и того же показателя за разные периоды и изучается величина прироста/снижения соответствующего показателя)
Syn:
trend analysis
See:
vertical analysis, ratio analysis
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Горизонтальный анализ
.Процесс деления каждой статьи расходов указанного года на соответствующую статью расходов базисного года. Подобная операция позволяет исследовать изменения относительной значимости статей расходов в течение определенного периода, а также поведение статей расходов в зависимости от изменения продаж.Инвестиционная деятельность.

найдено в "Financial and business terms"
Horizontal analysis: translation

The process of dividing each expense item of a given year by the same expense item in the base year. This allows for the exploration of changes in the relative importance of expense items over time and the behavior of expense items as sales change. The New York Times Financial Glossary

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horizontal analysis UK US noun [U] ACCOUNTING
a comparison of the statements of a person's or company’s income, assets, etc. for two or more periods of time
Compare VERTICAL ANALYSIS(Cf. ↑vertical analysis)


найдено в "Financial and business terms"
horizontal analysis: translation

The process of dividing each expense item of a given year by the same expense item in the base year. It allows assessment of changes in the relative importance of expense items over time and the behavior of expense items as sales change. Bloomberg Financial Dictionary

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horizontal analysis UK US noun [U] ACCOUNTING
a comparison of the statements of a person's or company’s income, assets, etc. for two or more periods of time
Compare VERTICAL ANALYSIS(Cf. ↑vertical analysis)


найдено в "Investment dictionary"
Horizontal Analysis: translation

A procedure in fundamental analysis in which an analyst compares ratios or line items in a company's financial statements over a certain period of time. The analyst will use his or her discretion when choosing a particular timeline; however, the decision is often based on the investing time horizon under consideration.

For example, when you hear someone saying that revenues increased by 10% this past quarter, that person is using horizontal analysis. Horizontal analysis can be used on any item in a company's financials (from revenues to earnings per share), and is useful when comparing the performance of various companies.


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