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Analysis of Results and Adjacent Structures in the Industry of Cosmetic and Perfumery Products

Author

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  • Bogdan Cosmin GOMOI

    ("Aurel Vlaicu" University of Arad)

Abstract

This article aims to perform a static and dynamic analysis of the key economic and financial indicators related to the cosmetics and perfumery products industry companies during the last decades (2000-2021), on the one hand, and of the indicators correlated with the results (rotation, profitability and return rates) over the last decade (2012-2021), on the other hand. The cosmetics and perfumery products sector is a resilient one, whether it be periods of prosperity, normality or regression, crisis. Of course, the volume of sales and the required ranges fluctuate, but the purchase intent stays the same. A leading representative of this sector, already with tradition on the local market, is Sephora Cosmetics Romania SA, being selected due to its reputation and availability of information. This brand is among the few that distribute identical quality products in both Western and South-East European markets. The topic was chosen given the importance of the results in the life of a company, representing the consequence of an efficient management of its wealth, but also a generating event of further growth.

Suggested Citation

  • Bogdan Cosmin GOMOI, 2023. "Analysis of Results and Adjacent Structures in the Industry of Cosmetic and Perfumery Products," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(3), pages 34-45, March.
    • Handle: RePEc:ahd:journl:v:4:y:2023:i:3:p:34-45
    DOI: 10.37945/cbr.2023.03.04
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    More about this item

    Keywords

    analysis; results; turnover; instalments; cosmetics and perfumery;
    All these keywords.

    JEL classification:

    • G17 - Financial Economics - - General Financial Markets - - - Financial Forecasting and Simulation
    • 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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