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Analysis on the Balance Sheet of a Company

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Author Info

  • Constantin ANGHELACHE

    (“Artifex” University Bucharest)

  • Gabriela Victoria ANGHELACHE

    (Academy of Economic Studies, Bucharest)

  • Mario G.R. PAGLIACCI

    (Universita degli Studi di Perugia)

  • Anca Mihaela TEAU

    (“Artifex” University Bucharest)

  • Lorand KRALIK

    (Academy of Economic Studies, Bucharest)

Abstract

This paper is focused on the financial analysis upon the figures reflected in the balance sheet of a company. The model proposed by the authors takes into consideration the evaluation of the working capital, necessary working capital, net treasury. Liquidity and rotation speed indicators, also analyzed inside the article, provide useful information for financial and top management of the company.

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File URL: http://www.revistadestatistica.ro/suplimente/2012/2/srrs2_2012a26.pdf
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Bibliographic Info

Article provided by Romanian Statistical Review in its journal Romanian Statistical Review Supplement.

Volume (Year): 60 (2012)
Issue (Month): 2 (May)
Pages: 180-184

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Handle: RePEc:rsr:supplm:v:60:y:2012:i:2:p:180-184

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Related research

Keywords: capital; rotation; liquid; financial situation; treasury;

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