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START: Evaluating financial performance

Many people will be interested in evaluating the financial performance of an organisation for different reasons. The primary groups, and most obvious of those, would be the owners and people who work in it (in particular its managers), as this is a way of understanding how effectively and efficiently the organisation is working. 

Other interested groups can include suppliers, financiers, customers, employee representatives and professional financial analysts who will have similar interest in how well an organisation is working but perhaps for other reasons. Some might be interested in profits and returns, whilst others are interested in efficiency, sustainability or results. All of these perspectives are covered in this course.

Most businesses and public sector organisations have to publish audited financial statements every year. These financial statements include an income statement and a balance sheet and these two statements provide the raw material for a great many financial performance measures to be calculated. These measures are the subject of this course.

Essentially, the course will help you to analyse published financial information in a meaningful way and also deals with performance measures that can be calculated from information in a business’s (or public sector organisation’s) published, audited financial statements.

Unfortunately this course is temporarily unavailable. Please check back on Study at the OU in early 2023 when it will be back online

If you are not familiar with published financial statements you might like to check out our Understanding Financial Statements course 



Short courses - Important information

Temporary unavailability of some courses until early 2023 due to platform upgrade

13th September 2022
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