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Analysis on the Balance Sheet of a Company


  • Constantin ANGHELACHE

    (“Artifex” University Bucharest)

  • Gabriela Victoria ANGHELACHE

    (Academy of Economic Studies, Bucharest)

  • Mario G.R. PAGLIACCI

    (Universita degli Studi di Perugia)

  • Anca Mihaela TEAU

    (“Artifex” University Bucharest)

  • Lorand KRALIK

    (Academy of Economic Studies, Bucharest)


This paper is focused on the financial analysis upon the figures reflected in the balance sheet of a company. The model proposed by the authors takes into consideration the evaluation of the working capital, necessary working capital, net treasury. Liquidity and rotation speed indicators, also analyzed inside the article, provide useful information for financial and top management of the company.

Suggested Citation

  • Constantin ANGHELACHE & Gabriela Victoria ANGHELACHE & Mario G.R. PAGLIACCI & Anca Mihaela TEAU & Lorand KRALIK, 2012. "Analysis on the Balance Sheet of a Company," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 60(2), pages 180-184, May.
  • Handle: RePEc:rsr:supplm:v:60:y:2012:i:2:p:180-184

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    References listed on IDEAS

    1. De Vylder, F. & Goovaerts, M., 1985. "Semilinear credibility with several approximating functions," Insurance: Mathematics and Economics, Elsevier, vol. 4(3), pages 155-162, July.
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    capital; rotation; liquid; financial situation; treasury;


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