Supervisors info:
Γεωργαντέλης Σπύρος , Δόκτωρ, Τμήμα Οικονομικών Επιστημών, ΕΚΠΑ
Summary:
In the present work, we are attempting a period of intense competition in the retail sector, and in particular in the super market sector, to compare the two largest companies currently in our country, the Sklavenitis group with the Vassilopoulos group.
Starting from a theoretical background, we analyze how stakeholders are used, whether they are in the company (management, accounting, sales department), or out of company (investors, lenders, banks, public) to draw conclusions about the status of companys today, over a period of time, and the day after each company.
The means for the above purpose are the financial statements of any company that is either published and available to any interested party, or is only available to the people of the company. The main financial statements that we use are the balance sheet and the income statement of each company. In order to be able to draw conclusions, an important tool is the business indexes and in particular four categories of indexes, liquidity, activity, profitability, structure and sustainability, where we analyze the subcategories and conclusions drawn by each stakeholder and any index. Moving on to the practical part of the work we calculate the indexes for the two comparing companies, both with each other and with the industry. To calculate the sector we add each index from these two companies and the indexes we have collected from two other major companies in the sector, Masoutis and Metro ABEE. From this sum we calculate the industry average to compare it with Sklavenitis and Vassilopoulos.
From these measurements, it is concluded that Vassilopoulos outperforms most of the indexes, both of its competitor Sklavenitis and of the industry. On the other hand, the company Sklavenitis is in a worse situation compared to its main competitor.
Keywords:
indexes, liquidity, activity, profitability, structure, sustainability.
