FINANCIAL ANALYSIS IN SECTORS

The paper presents an analysis of the financial position of sectors us ing a standard sets of financial indicators based upon the economic re sults obtained in non-financial organizations of the Slovak Republic i n 1993. By means of financial ratios the notion of liquidity, capital structure, performance and profitability of sectors are defined. Angle of approach is widened with information obtained in capital market an d business research. The available data enable to study inter-industri al variability only. In consideration of great heterogeneity of econom ic subjects, available data characterizing inter-industrial variabilit y should exist in future.Since the transformation process of the Slova k economy is under way we recommend just a coutious interpretation of the results reached in the sectors in 1993.