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Analysis of the Static and Dynamic Financial Balance at the Level of Economic Operators

Author

Listed:
  • Bogdan Cosmin GOMOI

    ("Aurel Vlaicu" University of Arad)

Abstract

The financial balance of an economic operator defines the degree of harmonisation between the liquidity of assets and the exigibility of shareholders’ equity and debts, that make up its wealth. Generally, it is deemed that an economic operator is in financial balance when its activity generates available cash. Alongside liquidity and exigibility, the duration of using the assets, and of assigning shareholders’ equity and debts, respectively, also contribute significantly to getting it. Thus, it is natural that the harmonisation between assets and shareholders’ equity and debts should also be made according to the duration, differentiated on the long term (more than one year) and on the short term (less than one year). It is very usual that the financial balance should be estimated based on indicators at static level and based on flows at dynamic level.

Suggested Citation

  • Bogdan Cosmin GOMOI, 2023. "Analysis of the Static and Dynamic Financial Balance at the Level of Economic Operators," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(8), pages 6-15, August.
    • Handle: RePEc:ahd:journl:v:4:y:2023:i:8:p:6-15
    DOI: 10.37945/cbr.2023.08.02
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    More about this item

    Keywords

    financial balance; static; dynamic; indicators; flows;
    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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