ANALYSIS MODEL OF THE FINANCIAL BALANCE BASED ON THE ACCOUNTING BALANCE SHEET

Elena Claudia Sîrbulescu, Luminita Pirvulescu, Ana Mariana Dincu, Mariana Chirilă, Daniel Chirilă

Abstract


The purpose of this paper is to present a model of financial balance analysis based on the balance sheet. The research is based on the data obtained from SC ETA SRL, name assigned for confidentiality reasons, the data being obtained from a real company.

In order to survive, any enterprise needs information without which the decisional process through which the enterprise is lead can not take place. In order to obtain this information, it is necessary to analyze the annual financial statements that enable to find its financial position and performance. From this information benefits both the enterprise (as an internal factor) whose financial statements are being analyzed, as well as suppliers, customers, potential investors and any other person who wants to find information about the enterprise (as external factors).

Starting from the financial statements, we have analyzed its financial position for the 2015-2017 periods, highlighting major problems, especially in terms of liquidity.


Keywords


active; passive; balance sheet; financial balance

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Copyright (c) 2018 Elena Claudia Sîrbulescu, Pirvulescu Luminita, Iancu Tiberiu

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LUCRĂRI ȘTIINȚIFICE MANAGEMENT AGRICOL

ISSN print 1453-1410
ISSN online 2069-2307
(former ISSN 1453-1410, E-ISSN 2069-2307)

PUBLISHER: AGROPRINT Timisoara, Romania
PAPER ACCESS: Full text articles available for free
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PUBLICATION LANGUAGE: English

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