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Structural Relations Of Financial Statements And The Instruments Of Financial Management

Author

Listed:
  • CLAUDIA ISAC
  • ALIN ISAC

    (UNIVERSITY OF PETROSANI, FACULTY OF SCIENCE)

Abstract

The present paper aims to highlight the dynamic nature of the balance sheet as a component of annual financial statements and the informational support offered by the indicators calculated for financial analysis. In the first part of the paper there are presented some theoretical issues about the current context of the use of financial statements as a useful tool in the process of decision making and the forms and the parts of such situations. The balance sheet represents a model of the firm's capital, a fact for which its mathematical modeling by identifying structural relations with respect to fixed assets, current assets, net current assets, capital and reserves demonstrates on the one hand the dynamic nature of the value changes in successive discharge periods and on the other hand it highlights the financial balance.

Suggested Citation

  • Claudia Isac & Alin Isac, 2012. "Structural Relations Of Financial Statements And The Instruments Of Financial Management," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 317-320, November.
    • Handle: RePEc:tdt:annals:v:xviii/supplement:y:2012:p:317-320
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    File URL: http://fse.tibiscus.ro/anale/Lucrari2012_2/AnaleFSE_2012_2_048.pdf
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    Cited by:

    1. Anca Jarmila Guță, 2015. "The role and the importance of communication in the manager activity," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 15(1), pages 155-162.

    More about this item

    Keywords

    annual financial; balance sheet; assets;
    All these keywords.

    JEL classification:

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

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