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Short Financial Diagnosis at a Do-It-Yourself Company

Author

Listed:
  • Bogdan Cosmin GOMOI

    ("Aurel Vlaicu" University of Arad)

Abstract

Simultaneously to the society’s perpetual development, the economic activity acquires a more and more complex character. Besides the quality factor, doubled by the price factor, the time factor becomes more and more important. Thus, the retail activity which also includes, besides rich assortments and good prices, related services, like the transport or mounting ones, becomes more and more soughtafter. A role model retailer in the Do-It-Yourself field, with a constant increase in the last decades, is Dedeman SRL. It has consolidated its position on the market by the marketing strategy pursued, permanently cornering new market niches. The article hereby aims to make a short financial diagnosis for this important company at national level, mainly employing the ratios method, extremely relevant and easy to apply and interpret. To this end, we have selected the structural ratios, the trustworthiness ones, the liquidity and solvency, respectively, and the used resources’ rotation or management ratios. The approach is both conceptual and applicative, with a focus on the practical component. In this respect, we have appealed to a relevant, diversified epistemology, the case study, the dynamic study, and also the data and information analysis being essential.

Suggested Citation

  • Bogdan Cosmin GOMOI, 2022. "Short Financial Diagnosis at a Do-It-Yourself Company," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(9), pages 33-43, September.
  • Handle: RePEc:ahd:journl:v:3:y:2022:i:9:p:33-43
    DOI: 10.37945/cbr.2022.09.04
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    More about this item

    Keywords

    financial diagnosis; structural ratios; trustworthiness ratios; management ratios;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • L81 - Industrial Organization - - Industry Studies: Services - - - Retail and Wholesale Trade; e-Commerce

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