IDEAS home Printed from
   My bibliography  Save this article

Aspects of Analysis of the Assets of Building Companies in Bulgaria for the Period 2012 – 2015


  • Nikolinka Ignatova

    () (University of National and World Economy, Sofia, Bulgaria)


The report analyzes and compares the indicators that characterize the status and dynamics of assets in construction companies. The object of the survey is the construction companies Vodstroy 98 AD and Trace Group Hold AD. Subject of the survey are the following indicators: provision of non-current and current assets, their composition and structure, the use and effectiveness of non-current and current assets. Subject of analysis are the indicators for utilization of non-current tangible assets, effectiveness determined on the basis of non-current and current tangible assets, turnover and circular turnover of inventories; efficiency and cost-effectiveness of asset use, and others. The aim is to reveal the strengths and weaknesses in asset management and to outline the means for their improvement. Applied are the comparative method, the index method, the growth method, the correlation and regression analysis, etc. The study covers the period from 2012 to 2015.

Suggested Citation

  • Nikolinka Ignatova, 2018. "Aspects of Analysis of the Assets of Building Companies in Bulgaria for the Period 2012 – 2015," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 19-46, November.
  • Handle: RePEc:nwe:natrud:y:2018:i:4:p:19-46

    Download full text from publisher

    File URL:
    Download Restriction: no

    More about this item


    non-current and current assets; profitability; efficiency and construction companies;

    JEL classification:

    • L74 - Industrial Organization - - Industry Studies: Primary Products and Construction - - - Construction
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:nwe:natrud:y:2018:i:4:p:19-46. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Vanya Lazarova). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.