THE RESULTS ANALYSIS OF AN ECONOMIC ENTITY OF WATER DISTRIBUTION
The authors of this study aim to carry out a dynamic and structural analysis of the revenues and expenses of an economic entity supplying drinking water, for the period 2021-2022, to highlight their evolution as a result of the increase in the water tariff. For the profitability of the activity of...
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Academica Brâncuşi
2023-12-01
|
| Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
| Subjects: | |
| Online Access: | https://www.utgjiu.ro/revista/ec/pdf/2023-06/18_rakos.pdf |
| _version_ | 1797299930938736640 |
|---|---|
| author | RAKOS (BOCA) ILEANA-SORINA SOLOMON ALINA-GEORGIANA STOLOJESCU BOGDAN NICOLAE MUNTEAN EMIL |
| author_facet | RAKOS (BOCA) ILEANA-SORINA SOLOMON ALINA-GEORGIANA STOLOJESCU BOGDAN NICOLAE MUNTEAN EMIL |
| author_sort | RAKOS (BOCA) ILEANA-SORINA |
| collection | DOAJ |
| description | The authors of this study aim to carry out a dynamic and structural analysis of the revenues and expenses of an
economic entity supplying drinking water, for the period 2021-2022, to highlight their evolution as a result of the increase
in the water tariff. For the profitability of the activity of the analyzed economic entity, it is particularly important to know
the expenses caused by the performance of the specific activity and, respectively, to identify the best ways to improve its
performance. As is known, the correlated analysis of expenses and the management of financial, material, and human
resources is the basis of the managerial decision-making process of an economic entity. The objective of this research is
to develop an analysis of expenses related to incomes in order to highlight their evolution, as well as the factors that
influence their size. The research focused on the study of specialized literature, complemented by a case study comprising
the vertical analysis of the profit and loss account, as well as the dynamic and structural analysis of the expenses and
revenues of a company in the targeted field. The obtained result resides in the observation that, for the analyzed entity,
the revenues adversely influence the efficiency of the total expenses. The article ends with the authors’ conclusions
regarding how the expenses related to the analyzed entity’s revenues evolved during the mentioned period and the effect
over time of the resulting variations.
|
| first_indexed | 2024-03-07T22:58:49Z |
| format | Article |
| id | doaj.art-0cb99dced232429f9cdc055fcaf64675 |
| institution | Directory Open Access Journal |
| issn | 1844-7007 |
| language | English |
| last_indexed | 2024-03-07T22:58:49Z |
| publishDate | 2023-12-01 |
| publisher | Academica Brâncuşi |
| record_format | Article |
| series | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
| spelling | doaj.art-0cb99dced232429f9cdc055fcaf646752024-02-22T15:17:23ZengAcademica BrâncuşiAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie1844-70072023-12-01I6178183THE RESULTS ANALYSIS OF AN ECONOMIC ENTITY OF WATER DISTRIBUTIONRAKOS (BOCA) ILEANA-SORINA0 SOLOMON ALINA-GEORGIANA1STOLOJESCU BOGDAN NICOLAE2MUNTEAN EMIL3UNIVERSITY OF PETROŞANICHRISTIAN UNIVERSITY - DIMITRIE CANTEMIR, FACULTY OF BUSINESS, BUCHAREST, ROMANIAUNIVERSITY 1 DECEMBRIE 1918, FACULTY OF ECONOMICAL SCIENCES, ALBAIULIA, ROMANIAUNIVERSITY 1 DECEMBRIE 1918, FACULTY OF ECONOMICAL SCIENCES, ALBAIULIA, ROMANIAThe authors of this study aim to carry out a dynamic and structural analysis of the revenues and expenses of an economic entity supplying drinking water, for the period 2021-2022, to highlight their evolution as a result of the increase in the water tariff. For the profitability of the activity of the analyzed economic entity, it is particularly important to know the expenses caused by the performance of the specific activity and, respectively, to identify the best ways to improve its performance. As is known, the correlated analysis of expenses and the management of financial, material, and human resources is the basis of the managerial decision-making process of an economic entity. The objective of this research is to develop an analysis of expenses related to incomes in order to highlight their evolution, as well as the factors that influence their size. The research focused on the study of specialized literature, complemented by a case study comprising the vertical analysis of the profit and loss account, as well as the dynamic and structural analysis of the expenses and revenues of a company in the targeted field. The obtained result resides in the observation that, for the analyzed entity, the revenues adversely influence the efficiency of the total expenses. The article ends with the authors’ conclusions regarding how the expenses related to the analyzed entity’s revenues evolved during the mentioned period and the effect over time of the resulting variations. https://www.utgjiu.ro/revista/ec/pdf/2023-06/18_rakos.pdfdynamic and structural analysisexpensesefficiencyperformancerevenues |
| spellingShingle | RAKOS (BOCA) ILEANA-SORINA SOLOMON ALINA-GEORGIANA STOLOJESCU BOGDAN NICOLAE MUNTEAN EMIL THE RESULTS ANALYSIS OF AN ECONOMIC ENTITY OF WATER DISTRIBUTION Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie dynamic and structural analysis expenses efficiency performance revenues |
| title | THE RESULTS ANALYSIS OF AN ECONOMIC ENTITY OF WATER DISTRIBUTION |
| title_full | THE RESULTS ANALYSIS OF AN ECONOMIC ENTITY OF WATER DISTRIBUTION |
| title_fullStr | THE RESULTS ANALYSIS OF AN ECONOMIC ENTITY OF WATER DISTRIBUTION |
| title_full_unstemmed | THE RESULTS ANALYSIS OF AN ECONOMIC ENTITY OF WATER DISTRIBUTION |
| title_short | THE RESULTS ANALYSIS OF AN ECONOMIC ENTITY OF WATER DISTRIBUTION |
| title_sort | results analysis of an economic entity of water distribution |
| topic | dynamic and structural analysis expenses efficiency performance revenues |
| url | https://www.utgjiu.ro/revista/ec/pdf/2023-06/18_rakos.pdf |
| work_keys_str_mv | AT rakosbocaileanasorina theresultsanalysisofaneconomicentityofwaterdistribution AT solomonalinageorgiana theresultsanalysisofaneconomicentityofwaterdistribution AT stolojescubogdannicolae theresultsanalysisofaneconomicentityofwaterdistribution AT munteanemil theresultsanalysisofaneconomicentityofwaterdistribution AT rakosbocaileanasorina resultsanalysisofaneconomicentityofwaterdistribution AT solomonalinageorgiana resultsanalysisofaneconomicentityofwaterdistribution AT stolojescubogdannicolae resultsanalysisofaneconomicentityofwaterdistribution AT munteanemil resultsanalysisofaneconomicentityofwaterdistribution |