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The Balance Sheet and the Financial Position of the Enterprise


  • Socea Alexandra-Daniela

    () (“Alexandru Ioan Cuza” University of Iasi)


In terms of recording substantial improvements in communications, technology and economy, the interest in accounting information tends to become increasingly larger. Because of trade barriers disappearance and intensifying international economic competition, macroeconomic data and general informations are not sufficient to substantiate the decisions. The attention is directed to specific informations about enterprises, in the interest zone of investors. In this context, the balance sheet has a major role as a tool that reflects the company’s financial position. Through the balance sheet as synthesis document, can be presented systematically, in a desired structure or imposed by accounting settlements, the patrimonial assets and liabilities. Through analysis and interpretation, the balance sheet values get their real meaning, able to provide relevant informations about the company’s financial position. Even if the balance sheet presents some limits, the dynamic analysis of several successive balance sheets can be a basis for designing the forecast balance sheets, thus contributing to the financial decision and conduct of business in the future. In this way, the balance sheet will ensure transparency and quality of information on the company’s financial position.

Suggested Citation

  • Socea Alexandra-Daniela, 2010. "The Balance Sheet and the Financial Position of the Enterprise," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 738-743, October.
  • Handle: RePEc:ovi:oviste:v:10:y:2010:i:2:p:738-743

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    References listed on IDEAS

    1. Nicolae Al. Pop & Anca-Daniela Vl?doi, 2009. "The marketer-a complex specialist, a man of concept, decision and action," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 11(25), pages 9-20, February.
    2. Kaplan, Andreas M. & Haenlein, Michael, 2009. "The increasing importance of public marketing: Explanations, applications and limits of marketing within public administration," European Management Journal, Elsevier, vol. 27(3), pages 197-212, June.
    3. Grigorescu, Adriana, 2009. "Renewal marketing management in public and business organizations," MPRA Paper 25128, University Library of Munich, Germany.
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    More about this item


    balance sheet; financial position; financial position analyse; annual financial statements; users;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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