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Expenses Analysis Based on Information Provided by the Profit and Loss Account – Company Performance Diagnosis Stage

Author

Listed:
  • Maria Daniela Bondoc

    (University of Piteşti, Romania)

  • Marian Ţaicu

    (University of Piteşti, Romania)

Abstract

Expenses represent one component of the binomial that determines a company’s financial performance, the other component being the incomes. Diagnosing performance as part of the performance management has the purpose of providing managers with a feedback on previous actions and it acts as a basis for future decisions. Profit and loss account through its format, offers the possibility to analyze changes at expenses level and the evolution of their structure. This paper aims the analysis of the expenses of a dairy company based on information provided by the profit and loss account followed by the formulation of proposals and conclusions.

Suggested Citation

  • Maria Daniela Bondoc & Marian Ţaicu, 2013. "Expenses Analysis Based on Information Provided by the Profit and Loss Account – Company Performance Diagnosis Stage," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 13(1), pages 5-14.
    • Handle: RePEc:pet:annals:v:13:y:2013:i:1:p:5-14
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    References listed on IDEAS

    as
    1. Tünde Veres, 2011. "Accounting Aspects of Pricing and Transfer Pricing," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(2), pages 289-296.
    2. Alina-Teodora Ciuhureanu, 2012. "Involvement of Managerial Accounting in Ensuring The Comapny’s Competitiveness on The Market," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(2), pages 105-116.
    3. Mariana Man & Liana Gădău, 2011. "The Profit and Loss Account Through the Romanian Accounting Regulations. From European to International," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(2), pages 167-176.
    4. Assist. Mirela-Oana Pintea Ph.D Student & Lect. Monica-Violeta Achim, 2010. "Performance - An Evolving Concept," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(38), pages 1-12, May.
    5. Mirela Monea & Anca Jarmila Guță, 2011. "The Relevance of the Performance Indicators in Economic and Financial Diagnosis," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(4), pages 207-214.
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    Cited by:

    1. Mihaela GADOIU, 2014. "Advantages And Limitations Of The Financial Ratios Used In The Financial Diagnosis Of The Enterprise," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 13(2), pages 87-95.

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    More about this item

    Keywords

    performance; expenses; incomes; financial statements; analysis;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • L25 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Performance
    • D22 - Microeconomics - - Production and Organizations - - - Firm Behavior: Empirical Analysis

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