Balance Sheet Ratios and Benchmarking

Benchmarking and key business figures are an integral part in corporate management. Balance sheet ratios offer appropriate approaches for identifying starting points for positioning and improving one’s own competitive position. The Austrian Institute for SME Research analyses the economic situation and development of all industries and sectors of the Austrian economy on the basis of comprehensive annual financial statement data.

Asset 2

Selected Projects

Completed

2025/08

Contact

Arash Robubi, Laurenz Heigl, MA

more information

Completed

2025/08

Contact

Wolfgang Ziniel

more information

Contact

Arash Robubi, Laurenz Heigl, MA

Mehr Info

Your Contact Persons

Arash Robubi

Senior Researcher
a.robubi@kmuforschung.ac.at
+43 1 505 97 61 - 32

Wolfgang Ziniel

Senior Researcher
Research Area Coordinator
w.ziniel@kmuforschung.ac.at
+43 1 505 97 61 - 29

Laurenz Heigl, MA

Researcher
l.heigl@kmuforschung.ac.at
+43 1505 97 61 - 37
Asset 2

Rating Models

The Austrian Institute for SME Research has two Rating models: The Industry Rating Model is an efficient tool for a future-oriented credit rating of numerous business sectors in Austria. The model considers all key areas of influence. It describes the creditworthiness of an industry and…
Completed
2025/08
Asset 2

Balance Sheet Ratios

The balance sheet database of the Austrian Institute for SME Research allows for intercompany comparisons by using key business figures. The database for the current analysis year 2019/20 includes around 85,000 anonymized annual financial statements (double-entry accounting) and around 26,530 income and…
Completed
2025/08
Asset 2

Sectoral and structural development in gastronomy, the hotel industry and food production before Covid-19 in Austria

In this study, for the first time in Austria, a detailed analysis of balance sheet data was made for three important elements of the value chain: Food production excluding feed, restaurants and hotels, inns and guesthouses. The period covers the period up…
Completed
2022/05
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