SOME ASPECTS REGARDING BALANCE SHEET ANALYSIS
Autor: | ILIE RĂSCOLEAN, ALIN MONEA |
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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 |
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