A CONCEPTUAL INVESTIGATION IN FINANCIAL ANALYSIS TECHNIQUES AND SECTORAL DIFFERENCES

The main objective of financial analysis is to form a general idea of the financial structure and other business activities of organizations, and in this perspective, to learn about the past, present, and future performance of these organizations. There are many different types and methods of analyses utilized for this objective. Analyzes can be done based on the accounting data, and econometric analyzes can be performed by using some indicators (such as the odds and percentages) obtained from these tables. Within the scope of the study, the types of rates widely used in finance, air and health sectors were examined and grouped and summarized in tables based upon the domestic and foreign literature. According to the results of the surveys conducted, it was observed that both the number and the types of the rates used in these sectors were significantly different from each other