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| Author: | Taylor, A. |
| Title: | The value of interfirm comparisons |
| Journal: | Accountancy
1990 : FEB, VOL. 105-1158, p.118 |
| Index terms: | ACCOUNTING |
| Language: | eng |
| Abstract: | In the asence of information about the performance of other practices, the accountant freqently has to go it alone when magaing his own business. But potentially valuable analytical data are available in interfirm comparisons. The interpretation of the results is a two- stage process: 1) Assessment of relative performance of his own practice against the median and quartile ratios in his comparison group. 2) Consideration of the overall results and a detailed review of others' practices. |
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