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Analysis of the Main Groups of Financial Indicators at the Level of an Entity in the Gambling Field

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  • Bogdan Cosmin GOMOI

    ("Aurel Vlaicu" University of Arad)

Abstract

The gambling sector represents a service-providing activity with a high risk for clients of losing financial resources. Despite relatively low personal incomes, based on the possibility to spontaneously obtain high earnings, often ignoring the extent of related risk, currently in Romania this business sector is on the rise. The article hereby aims to present the main groups of financial indicators starting from summary financial-accounting information, customized for an entity in the gambling sector, pointing out the structural characteristics of its wealth, the value limits in which the liquidity and solvency fit in, the dynamics of the operating cycle, captured by the rotation speed and the average rotation time, the cost-effectiveness, measured in terms of various financial position and performances structures, but also financial balance, based on the harmonisation between liquidity and due-date, and between the duration of use and the duration of allocation, respectively. In this respect, both static typologies of indicators and dynamic techniques of tracing their evolution will be used, i.e. absolute deviation with chain base, relative deviation with chain base, increase/decrease rates with chain base and average increase/decrease rate.

Suggested Citation

  • Bogdan Cosmin GOMOI, 2024. "Analysis of the Main Groups of Financial Indicators at the Level of an Entity in the Gambling Field," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(2), pages 38-47, February.
    • Handle: RePEc:ahd:journl:v:5:y:2024:i:2:p:38-47
    DOI: 10.37945/cbr.2024.02.05
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    More about this item

    Keywords

    gambling; groups of indicators; services; static typologies; dynamic techniques;
    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
    • L83 - Industrial Organization - - Industry Studies: Services - - - Sports; Gambling; Restaurants; Recreation; Tourism

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