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Analysis of the Financial Position of a Business Operator in the Beauty Industry

Author

Listed:
  • Bogdan Cosmin GOMOI

    ("Aurel Vlaicu" University of Arad)

Abstract

In an extremely volatile competitive economic environment, in which price, quality and diversity compete in the consumer’s purchasing decision, the offer representatives, enterprises, companies or business operators, respectively, must take the adequate decisions at the right time, so as to maintain themselves on the market and also to ensure for their business an expected profitability. In this respect, beyond accounting and taxation, which are mandatory and regulated, capitalizations of the financial accounting information are extremely important in order to adopt the best decisions. For fulfilling this desideratum, the financial diagnosis, as a component of the financial analysis, has a huge importance. The starting point in the substantiation of the results is the company’s wealth, rendered at the level of the balance sheet or of assets, dues and equity. The article hereby aims to make a financial diagnosis founded on the wealth of a renowned company on the Romanian market, which is part of the beauty industry, Sephora Cosmetics România SA respectively, for a 10-year period (2012-2021).

Suggested Citation

  • Bogdan Cosmin GOMOI, 2022. "Analysis of the Financial Position of a Business Operator in the Beauty Industry," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(10), pages 14-22, October.
    • Handle: RePEc:ahd:journl:v:3:y:2022:i:10:p:14-22
    DOI: 10.37945/cbr.2022.10.03
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    More about this item

    Keywords

    financial analysis; financial diagnosis; financial position; indicators; beauty industry;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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