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Analyzing the Changes of the Main Elements in the Financial Statements of Companies Registered in Constanța Municipality

Author

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  • Jugănaru Ion DănuÈ›

    (“Ovidius†University of Constanța)

Abstract

Constanţa is currently considered as one of the most important Romanian cities in economic and social terms. Constanta's economic activity can be seen as the result of specific natural resources (direct access to the Black Sea, littoral strip, climate conditions), as well as of the efforts to capitalize its natural and anthropic resources. This study is based on a meso-economic analysis of the evolution of several relevant indicators, which characterize the situation of the companies in Constanţa (Romania). The results obtained by data processing, representing the indicators from the financial and accounting balance sheets submitted by active companies in Constanţa in 2016 and 2017 highlight the main short-term trends in the economic activity of this city. In terms of data processing, quantitative statistical methods and the SPSS statistical software were used.

Suggested Citation

  • Jugănaru Ion DănuÈ›, 2018. "Analyzing the Changes of the Main Elements in the Financial Statements of Companies Registered in ConstanÈ›a Municipality," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 617-622, December.
    • Handle: RePEc:ovi:oviste:v:xviii:y:2018:i:2:p:617-622
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    More about this item

    Keywords

    analysis; evolution; indicators; balance sheets; Constanța;
    All these keywords.

    JEL classification:

    • C10 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - General
    • C40 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: Special Topics - - - General
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M20 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - General
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • O11 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Macroeconomic Analyses of Economic Development
    • O12 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Microeconomic Analyses of Economic Development

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