IDEAS home Printed from https://ideas.repec.org/a/hur/ijaraf/v7y2017i4p242-247.html
   My bibliography  Save this article

The Calculation of Economic and Financial Indicators Based on the Balance Sheet of Economic Entities in Romania

Author

Listed:
  • Ilie Rascolean
  • Ileana - Sorina Rakos

Abstract

This paper aims at a better understanding of the way in which the balance sheet analysis is carried out, both in static and dynamic terms. Static analysis is based on the calculation of weights in which each item is expressed as a percentage of the total assets and liabilities and the dynamic analysis is based on the calculation of indices in which the assets and liabilities in the balance sheet are expressed in the form of percentage changes from the same position of a base year as 100% (for fixed base indices) or successively over the previous period (for chain-based indices). The analysis is based on a system of relevant indicators, the interpretation of which can be concluded with regard to the future evolution of economic entities in Romania. The study was based on the structure rates analysed at an economic entity in Hunedoara County, whose object of activity is the wholesale trade of dairy products and edible fats.

Suggested Citation

  • Ilie Rascolean & Ileana - Sorina Rakos, 2017. "The Calculation of Economic and Financial Indicators Based on the Balance Sheet of Economic Entities in Romania," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(4), pages 242-247, October.
    • Handle: RePEc:hur:ijaraf:v:7:y:2017:i:4:p:242-247
    as

    Download full text from publisher

    File URL: http://hrmars.com/hrmars_papers/Article_24_The_Calculation_of_Economic_and_Financial_Indicators.pdf
    Download Restriction: no
    File URL: http://hrmars.com/hrmars_papers/Article_24_The_Calculation_of_Economic_and_Financial_Indicators.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Gabriela DOBROTA, 2010. "Direct Taxation in Romania and European Union," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 201-210, June.
    2. Hennie Van Greuning, 2005. "International Financial Reporting Standards : A Practical Guide, Newly Revised Edition," World Bank Publications - Books, The World Bank Group, number 7323, December.
    3. Gabriela DOBROTA, 2010. "Direct Taxation in Romania and European Union," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 21-30, November.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.

      Corrections

      All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hur:ijaraf:v:7:y:2017:i:4:p:242-247. See general information about how to correct material in RePEc.

      If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

      If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

      If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

      For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Hassan Danial Aslam (email available below). General contact details of provider: http://hrmars.com/index.php/pages/detail/Accounting-Finance-Journal .

      Please note that corrections may take a couple of weeks to filter through the various RePEc services.

      IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.