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Analysis of Financial Position Based on the Balance Sheet

Author

Listed:
  • Spineanu-Georgescu Luciana

    (“Spiru Haret” University)

Abstract

Analysis of financial position based on the balance sheet is mainly aimed at assessing the extent to which financial structure chosen by the firm, namely, financial resources, covering the needs reflected in the balance sheet financed. This is done through an analysis known as horizontal analysis balance sheet financial imbalances.

Suggested Citation

  • Spineanu-Georgescu Luciana, 2011. "Analysis of Financial Position Based on the Balance Sheet," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1961-1965, May.
    • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:1961-1965
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    File URL: http://stec.univ-ovidius.ro/html/anale/RO/cuprins%20rezumate/rezumate2011p1.pdf
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    More about this item

    Keywords

    account; balance sheet; current assets; current bank loans.;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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