HOW TO MANAGE YOUR BUSINESS BY PROFITABILITY MARGINS

Marioara Ilea, Lucica Armanca

Abstract


Any business implies an investment having as result the outcome expected by the investor. Business profitability, namely measuring the effects embodied into income with the efforts made, reflected in the corresponding costs. Our research resides in disseminating the financial and accounting data of the company Tehnofavorit SA Bontida – Cluj having as scope of business “Manufacture and trading of agricultural machinery” and aims to identify the flow of assets allowing to create wealth, starting from the cost and income taken as a whole. The research method is the Table of intermediate management balances for the period 2016-2018. Identification and analysis of the intermediate management indicators concerning the company activity, as well as those concerning its profitability, will allow putting a diagnosis to profitability margins, analysing the profitability ratio of consumed resources and the operational risk.

Keywords


business; profitability; accounting; management balances; indicators

Full Text:

PDF

References


ACHIM MONICA VIOLETA, BORLEA S.N., 2012, Manual Diagnostic financiar contabil

ARMANCA LUCICA, GABRIELA IGNAT, 2011, Particularities of value added analysis case study at SC Tehnofavorit SA Bontida, Cluj, Lucrari stiintifice Seria Agronomie, nr.54 - supliment

BERHECI MARIA, 2010, Valorificarea raportarilor financiare, Ed. CECCAR, Bucuresti

BRAD I., 2014, Business plan- major managemnet tols in development of a business, Lucrari stiintifice Management Agricol, seria I, volum 16(2)

CIURARIU GABRIELA, 2011, Analiza economico-financiara, Ed. Tehnopress Iasi

DEPREZ, M. DUVANT, 1995, Analyse financiere, 3- edition, Casteila, Paris

FEHER ANDREA, TABITA ADAMOV, MIROSLAV R., 2016, Analyses of Business Development at the level of Timis county, Lucrări Ştiinţifice Seria Agronomie, ISSN: 1454-7414, vol. 59(1), 229-234

GHIC G., GRIGORESCU C.J., 2008, Analiza economico-financiara, repere teoretice si practice, Ed. Universitara, Bucuresti

HRISTEA ANCA MARIA, 2013, Analiza economica si financiara a activitatii intreprinderii, de la intuitie la stiinta, Volumul I-II, Ed. Economica, Bucuresti

NICULESCU MARIA, 2003, Diagnostic economic, Volum I, Ed. Economica, Bucuresti

PAVALOAIA WILLI et al, 2006, Analiza financiara, Ed. Tehnopress, Iasi

PETRESCU SILVIA, 2008, Analiza si diagnostic financiar contabil, Ed. CECCAR, Bucuresti

ROBU V., 2014, Analiza economico-financiara a firmei, Ed. Economica, Bucuresti

SIMINICA M., 2010, Diagnosticul financiar al firmei, Ed. Universitaria, Craiova

STANCU I., 1994, Gestiunea financiara, Ed. Economica, Bucuresti


Refbacks

  • There are currently no refbacks.


Copyright (c) 2019 ILEA MARIOARA, ARMANCA LUCICA

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

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
FREQUENCY: Annual
PUBLICATION LANGUAGE: English

______________________________________________________________________________________________

Banat`s University of Agricultural Sciences and Veterinary Medicine “King Michael I of Romania” from Timisoara
Faculty of Management and Rural Tourism
300645, Timisoara, Calea Aradului 119, Romania

E-mail: tabitaadamov2003 [at] yahoo.com
Phone: +40-256-277439, Fax.: +40-256-277031