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Information System of the Financial Analysis

Author

Listed:
  • Mirela Monea

    (University of Petrosani, Romania)

Abstract

Financial analysis provides the information necessary for decision making, and also helps both the external and internal users of these. The results of the financial analysis work are dependent on the quality, accuracy, relevance and effectiveness of the information collected, and processed. Essential sources of information for financial analysis are financial statements, which are considered the raw material of financial analysis. One of the financial statements -the balance sheet - provides information about assets, liabilities, equity, liquidity, solvency, risk, financial flexibility. The profit and loss account is a synthesis accounting document, part of the financial statement reporting enterprise financial performances during of a specified accounting period and summarizes all revenues earned and expenses of an accounting period and reports the results.

Suggested Citation

  • Mirela Monea, 2013. "Information System of the Financial Analysis," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 13(2), pages 149-156.
    • Handle: RePEc:pet:annals:v:13:y:2013:i:2:p:149-156
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    File URL: http://upet.ro/annals/economics/pdf/2013/part2/Monea-2.pdf
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    References listed on IDEAS

    as
    1. Petre Brezeanu & Cristina Maria Triandafil & Cătălin Huidumac, 2010. "Company Financial Diagnosis In CEE Countries," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 10(3), pages 13-24.
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    Citations

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    Cited by:

    1. Albertina Paula Monteiro & Catarina Cepêda & Amélia Ferreira da Silva & Eduardo Leite & Élvio Camacho, 2021. "The role of accounting information in decision-making and companies’ sustainability development: the Portuguese accountants’ perspective," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 9(1), pages 486-501, September.
    2. Mirela Monea, 2016. "Performance Indicators from Banking System," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 16(2), pages 69-76.
    3. Mitica Pepi, 2016. "The Usefulness of Financial Statements in Making Financial Diagnosis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 583-588, February.
    4. Mirela Monea, 2017. "Key Performance Indicators to Measure Efficiency in the Public Sector," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 17(2), pages 139-146.
    5. Daniel Tobă & Dalia Simion, 2014. "Considerations Regarding The Calculation and Evolution of Labor Productivity in Terms of Combining Technical Factor - Capital," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 14(2), pages 253-260.
    6. Mirela Monea, 2014. "Considerations On Entity'S Risk Analysis," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 14(2), pages 149-156.
    7. Mirela Monea & Claudia Isac, 2014. "Conceptual Approaches and Role of Diagnostic Analysis in Entity's Valuation," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 14(2), pages 157-162.

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    1. Mirela Monea & Anca Jarmila Guță, 2011. "The Relevance of the Performance Indicators in Economic and Financial Diagnosis," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(4), pages 207-214.

    More about this item

    Keywords

    financial information; economical information; usefulness; accuracy; financial statement;
    All these keywords.

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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