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Analysis on the Balance Sheet of a Company

Author

Listed:
  • 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.

Suggested Citation

  • Constantin ANGHELACHE & Gabriela Victoria ANGHELACHE & Mario G.R. PAGLIACCI & Anca Mihaela TEAU & Lorand KRALIK, 2012. "Analysis on the Balance Sheet of a Company," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 60(2), pages 180-184, May.
    • Handle: RePEc:rsr:supplm:v:60:y:2012:i:2:p:180-184
    as

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