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Particularities Regarding Financial Analysis in Public Institutions

Author

Listed:
  • Bogdan Cosmin GOMOI

    ("Aurel Vlaicu" University of Arad)

Abstract

Financial analysis is a multidisciplinary tool and a true binder in the economic activity of a unit, be it a private entity or a public institution. It is a successor to accounting, a precursor to the decision-making process, and an operator of finances. Accounting presents a fair view of the economic and financial situation of the company, management aims to identify and adapt the most appropriate decisions in order to optimize the financial situation, and finance describes the mechanism of resource use. Thus, financial analysis is positioned at the intersection of the three essential disciplines in the field of economic sciences. Its scope is vast, manifesting specific issues at the level of private companies or public institutions. This paper aims to highlight the particularities of financial analysis within public institutions, selecting for this purpose the Ministry of Internal Affairs, as a unit considered relevant. A series of financial indicators will be determined and interpreted, highlighting their characteristics and importance for public institutions.

Suggested Citation

  • Bogdan Cosmin GOMOI, 2026. "Particularities Regarding Financial Analysis in Public Institutions," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 7(2), pages 11-21, February.
    • Handle: RePEc:ahd:journl:v:7:y:2026:i:2:p:11-21
    DOI: 10.37945/cbr.2026.02.02
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    Keywords

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    JEL classification:

    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
    • H68 - Public Economics - - National Budget, Deficit, and Debt - - - Forecasts of Budgets, Deficits, and Debt
    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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