Definitions for "Horizontal analysis"
Process of determining the percentage increase or decrease in an account on a financial statement from a base time period to successive time periods.
trend analysis.
Method of comparative analysis where the changes in accounting information from period to period are compared. Usually dollar amounts are changed to percentages to make it easier to reveal changes.
The process of dividing each expense item of a given year by the same expense item in the base year. It allows assement of changes in the relative importance of expense items over time and the behavior of expense items as sales change.