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Annual Accounting Reports - Information Source on the Assessment of the Financial Performance of the Economic Entity. Case Study: The Pharmaceutical Industry

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  • Mihaela Cristina Onica

    (Dunarea de Jos University of Galati, Romania)

Abstract

In order to determine the impact taxation has on the financial-economic performances, we must strongly consider the determination relations of the financial performance indexes based on the profit and loss account. Aiming at appreciating the alternative of the commercial policy promoted by the company, it is mandatory to decompose the produced commercial margin or to emphasize it on fields of activity, as the margin variation also depends on the rotation of stocks. The lowering of the commercial margin must be balanced through an increase in the sales, which leads to the reorientation of the commercial policy

Suggested Citation

  • Mihaela Cristina Onica, 2020. "Annual Accounting Reports - Information Source on the Assessment of the Financial Performance of the Economic Entity. Case Study: The Pharmaceutical Industry," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 141-144.
    • Handle: RePEc:ddj:fseeai:y:2020:i:3:p:141-144
    DOI: https://doi.org/10.35219/eai15840409148
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    References listed on IDEAS

    as
    1. Ion Stegaroiu & Iliodor Tiberiu Plesa & Oana Panagoret & Stefania Mubben, 2015. "Issues Regarding The Management Of Internal Control/ Managerial And Combating Some Negative Effects In Romanian Public Institutions' Activity," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 210-214.
    2. Ionita, Ion & Stoica, Marcel, 2009. "A New Approach Method Of Company Valuation," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 6(1), pages 115-122, March.
    Full references (including those not matched with items on IDEAS)

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