Analysis of the Financial Position of an Entity on the Romanian Seaside under Normal and Pandemic Conditions
The hospitality industry, reflected in the literature under the acronym HoReCa, is an extremely volatile area of activity, often fluctuating and very sensitive to a wide range of conjunctural factors. The business entities in this sector are frequently influenced by the events occurring both at the...
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| Format: | Article |
| Language: | English |
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The Body of Expert and Licensed Accountants of Romania
2022-08-01
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| Series: | CECCAR Business Review |
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| Online Access: |
https://www.ceccarbusinessreview.ro/analysis-of-the-financial-position-of-an-entity-on-the-romanian-seaside-under-normal-and-pandemic-conditions-a233d/download-PDF/
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| _version_ | 1828356780155994112 |
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| author | Bogdan Cosmin GOMOI |
| author_facet | Bogdan Cosmin GOMOI |
| author_sort | Bogdan Cosmin GOMOI |
| collection | DOAJ |
| description | The hospitality industry, reflected in the literature under the acronym HoReCa, is an extremely volatile area of activity, often fluctuating and very sensitive to a wide range of conjunctural factors. The business entities in this sector are frequently influenced by the events occurring both at the level of their microenvironment and their macroenvironment. In this article we aim to perform the analysis of the financial position and its variations related to an entity in the hospitality industry situated on the Romanian seaside, taking into account the normal situation before the pandemic, but also the crisis generated by COVID-19. |
| first_indexed | 2024-04-14T03:04:26Z |
| format | Article |
| id | doaj.art-0a47cb1cc45849438775c7c827803ba4 |
| institution | Directory Open Access Journal |
| issn | 2668-8921 |
| language | English |
| last_indexed | 2024-04-14T03:04:26Z |
| publishDate | 2022-08-01 |
| publisher | The Body of Expert and Licensed Accountants of Romania |
| record_format | Article |
| series | CECCAR Business Review |
| spelling | doaj.art-0a47cb1cc45849438775c7c827803ba42022-12-22T02:15:47ZengThe Body of Expert and Licensed Accountants of RomaniaCECCAR Business Review2668-89212022-08-0137142310.37945/cbr.2022.07.0226688921Analysis of the Financial Position of an Entity on the Romanian Seaside under Normal and Pandemic ConditionsBogdan Cosmin GOMOI0"Aurel Vlaicu" University of AradThe hospitality industry, reflected in the literature under the acronym HoReCa, is an extremely volatile area of activity, often fluctuating and very sensitive to a wide range of conjunctural factors. The business entities in this sector are frequently influenced by the events occurring both at the level of their microenvironment and their macroenvironment. In this article we aim to perform the analysis of the financial position and its variations related to an entity in the hospitality industry situated on the Romanian seaside, taking into account the normal situation before the pandemic, but also the crisis generated by COVID-19. https://www.ceccarbusinessreview.ro/analysis-of-the-financial-position-of-an-entity-on-the-romanian-seaside-under-normal-and-pandemic-conditions-a233d/download-PDF/ financial positionratiodifferencenormalitypandemic |
| spellingShingle | Bogdan Cosmin GOMOI Analysis of the Financial Position of an Entity on the Romanian Seaside under Normal and Pandemic Conditions CECCAR Business Review financial position ratio difference normality pandemic |
| title | Analysis of the Financial Position of an Entity on the Romanian Seaside under Normal and Pandemic Conditions |
| title_full | Analysis of the Financial Position of an Entity on the Romanian Seaside under Normal and Pandemic Conditions |
| title_fullStr | Analysis of the Financial Position of an Entity on the Romanian Seaside under Normal and Pandemic Conditions |
| title_full_unstemmed | Analysis of the Financial Position of an Entity on the Romanian Seaside under Normal and Pandemic Conditions |
| title_short | Analysis of the Financial Position of an Entity on the Romanian Seaside under Normal and Pandemic Conditions |
| title_sort | analysis of the financial position of an entity on the romanian seaside under normal and pandemic conditions |
| topic | financial position ratio difference normality pandemic |
| url |
https://www.ceccarbusinessreview.ro/analysis-of-the-financial-position-of-an-entity-on-the-romanian-seaside-under-normal-and-pandemic-conditions-a233d/download-PDF/
|
| work_keys_str_mv | AT bogdancosmingomoi analysisofthefinancialpositionofanentityontheromanianseasideundernormalandpandemicconditions |