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The reflection of the company's profitability and liquidity in the accounting result


  • Claudia BURTESCU

    () (University of Pitesti, Faculty of Economic Sciences)


An enterprise can have economic performance, but may end as a result of the financial deficit of liquidity. Between the beneficiary capacity and liquidity there is no mechanical relationship. In the practice of enterprises it is not sufficient to follow only the economic indicators but it is necessary to ensure the liquidity of the enterprise in its quality of particular dimension of financial management. Liquidity and treasury must be well defined and bounded as they represent the object of several accounting measurements.

Suggested Citation

  • Claudia BURTESCU, 2010. "The reflection of the company's profitability and liquidity in the accounting result," Scientific Bulletin - Economic Sciences, University of Pitesti, issue 9, pages 83-88.
  • Handle: RePEc:pts:journl:y:2010:i:1:p:83-88

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    Cited by:

    1. Burja Vasile & Alina Voiculescu, 2014. "Qualitative Aspects Of Performance Evaluation Using The Example Of Romanian Economy Sectors," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 0, pages 178-184, May.

    More about this item


    accounting result; liquidity; treasury; self financing capacity; overall surplus of treasury;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • D01 - Microeconomics - - General - - - Microeconomic Behavior: Underlying Principles


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