SOME ASPECTS REGARDING BALANCE SHEET ANALYSIS

Autor: ILIE RĂSCOLEAN, ALIN MONEA
Jazyk: angličtina
Rok vydání: 2014
Předmět:
Zdroj: Annals of the University of Petrosani: Economics, Vol XIV, Iss 1, Pp 291-296 (2014)
Druh dokumentu: article
ISSN: 1582-5949
2247-8620
Popis: This paper presents some aspects of the analysis based on the balance sheet at an economic entity. Attempting to use economic analysis as a support tool in the decision. The case study is performed on the financial accounts of a company, analyzing the structure of the assets using the following rates: the rate of intangible assets; rate of tangible assets; rate financial assets; rate stocks; rate receivables and cash and cash equivalents rate. Liability structure is analyzed using the following rates: the rate of financial stability; global financial autonomy rate; overall borrowing rate; term borrowing rate.
Databáze: Directory of Open Access Journals