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Applying the Main Financial Diagnosis Techniques in the Retail Trade Activity

Author

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  • Bogdan Cosmin GOMOI

    ("Aurel Vlaicu" University of Arad)

Abstract

Retail trade is currently the most common economic activity, being found in extremely varied forms. It is included in the tertiary activity sector, referring to resource capitalization. The parties involved are the seller, on the one hand, also called retailer, and the end user, on the other hand. The financial diagnosis customized for a certain economic operator with this object of activity has a series of specific features, the attention being drawn to the cycle of exploitation, and the key word being dynamism. Financial diagnosis based on indicators is grounded on ratio type and difference type indicators, approached both statically, at the level of a fiscal year, and dynamically, at the level of several consecutive fiscal years.

Suggested Citation

  • Bogdan Cosmin GOMOI, 2023. "Applying the Main Financial Diagnosis Techniques in the Retail Trade Activity," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(7), pages 23-33, July.
    • Handle: RePEc:ahd:journl:v:4:y:2023:i:7:p:23-33
    DOI: 10.37945/cbr.2023.07.03
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    More about this item

    Keywords

    retail trade; financial diagnosis; indicators; static; dynamic;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • L81 - Industrial Organization - - Industry Studies: Services - - - Retail and Wholesale Trade; e-Commerce

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