Aim: The aim of the paper is to assess the usefulness of sectoral means in financial analyses of
Research methods: The article uses a deductive approach to assess the suitability of sectoral
means used in analyses of t financial standing of enterprises. The method of analysis and logical
construction was used for literature review. The methods of descriptive statistics such as arithmetic
means, standard deviation and coefficient of variation were used in order to analyze the data and
draw conclusions based on the results.
Contribution: The assessment of the usefulness of sectoral means in the context of their variability
seems to be a crucial aspect for the analysis of a company’s financial situation. When assessing
the financial standing of an enterprise, it is necessary to use a comparative analysis method, based
on, inter alia, a comparison in space. This type of comparison requires the use of sectoral means,
whose assessment is extremely important to drawing reliable and correct conclusions regarding the
financial situation of a company.