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Considerations On The Financial Equilibria Of Romanian Enterprises Tourism

Author

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  • ANDONE Diana

    (Babes-Bolyai University Cluj-Napoca)

Abstract

Financial equilibria of an enterprise is constantly a target of any manager as it depends on the viability and prosperity of the business. If in the past financial equlibria were seen only through comparison of static working capital and working capital requirements and its resultant net tresaury with the adoption of IAS and especially after the adoption of IFRSs, requires a new approach to namely a dynamic approach balances seen in terms of short-term liquidity, long term solvency terms and by linking performance with the company's cash flow. That is why in this paper we present the three components of the dynamic balance of tourism enterprises, namely: the liquidity balance, equilibrium and balance the performance solvency and cah flow.

Suggested Citation

  • ANDONE Diana, 2015. "Considerations On The Financial Equilibria Of Romanian Enterprises Tourism," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 67(5), pages 7-15, September.
    • Handle: RePEc:blg:reveco:v:67:y:2015:i:5:p:7-15
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    File URL: http://economice.ulbsibiu.ro/revista.economica/archive/67501andone.pdf
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    More about this item

    Keywords

    liquidity; solvency; financial equilibrium; performance; cash flow; equilibria;
    All these keywords.

    JEL classification:

    • D57 - Microeconomics - - General Equilibrium and Disequilibrium - - - Input-Output Tables and Analysis
    • G33 - Financial Economics - - Corporate Finance and Governance - - - Bankruptcy; Liquidation

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