The Calculation of Economic and Financial Indicators Based on the Balance Sheet of Economic Entities in Romania
Journal Title: International Journal of Academic Research in Accounting, Finance and Management Sciences - Year 2017, Vol 7, Issue 4
Abstract
This paper aims at a better understanding of the way in which the balance sheet analysis is carried out, both in static and dynamic terms. Static analysis is based on the calculation of weights in which each item is expressed as a percentage of the total assets and liabilities and the dynamic analysis is based on the calculation of indices in which the assets and liabilities in the balance sheet are expressed in the form of percentage changes from the same position of a base year as 100% (for fixed base indices) or successively over the previous period (for chain-based indices). The analysis is based on a system of relevant indicators, the interpretation of which can be concluded with regard to the future evolution of economic entities in Romania. The study was based on the structure rates analysed at an economic entity in Hunedoara County, whose object of activity is the wholesale trade of dairy products and edible fats.
Authors and Affiliations
Ilie Ilie Rascolean, Ileana - Sorina Rakos
Keywords
Related Articles
- EP ID EP287527
- DOI -
- Views 108
- Downloads 0
Effects of Board Globalizing on Financial Performance of Banks in Nigeria
The Board of Directors (BoD) is the body of strategic decision-making, representation and highest executive body of a firm. A firm`s board can influence the formation of business and investment strategies and policies an...
Corporate Social Responsibility: Driving Dynamics on Firm’s Profitability in Ghana
Does Ethic Rating Decrease Firms’ Cost of Capital? Empirical Insights from the Italian Setting
This paper focuses on the issues relating to the reduction of firms’ cost of debt connecting to the ethic rating score as a topic of crucial relevance especially in terms of creditworthiness. The literature on ethic rati...
Foreign trade evolutions in the European Union
In this paper, the author presents the most significant evolutions in the international trade of the European Union. The research takes into consideration several aspects, namely the contributions of some countries to th...
Environmental Cost - An Environment Management Accounting Component