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horizontal analysis

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Horizontal analysis
The process of dividing each expense item of a given year by the same expense item in the base year. It allows assessment of changes in the relative importance of expense items over time and the behavior of expense items as sales change.
horizontal analysis
Comparison of financial statements or specific items in a financial statement that covers two or more periods. Compare vertical analysis.
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I asked Fenwick, "Have you done a horizontal analysis of the income statements to see if refunds are increasing compared with sales?
Control cash-register thievery: show your clients the importance of ... by Wells, Joseph T. / Journal of Accountancy
The author specifically addresses three auditing techniques--ratio analysis, horizontal analysis, and vertical analysis--that investigators can use to systemically analyze financial statements for investigative leads.
Investigating White-Collar Crime: Embezzlement and Financial Fraud by Bowker, Arthur L. / The FBI Law Enforcement Bulletin
3% ============================= =================== ----------------------- Horizontal Analysis % ----------------------- 2nd Year-to- Quarter Date ----------------------- Net Sales 18.
Bompreco Reports 2000 Q2 Consolidated Results by Business Wire
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