Analysis of the Financial Position and Performances at an Entity in the Construction Field
Any economic entity may be represented by means of two fundamental financial images, the held financial position, respectively, on the one hand, and the achieved performances, on the other hand. If, regarding the financial position, we aim at a dual approach, reflecting the method of financing the a...
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| Format: | Article |
| Language: | English |
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The Body of Expert and Licensed Accountants of Romania
2022-04-01
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| Series: | CECCAR Business Review |
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| Online Access: |
https://www.ceccarbusinessreview.ro/analysis-of-the-financial-position-and-performances-at-an-entity-in-the-construction-field-a205d/download-PDF/
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| _version_ | 1828749103801040896 |
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| author | Bogdan Cosmin GOMOI |
| author_facet | Bogdan Cosmin GOMOI |
| author_sort | Bogdan Cosmin GOMOI |
| collection | DOAJ |
| description | Any economic entity may be represented by means of two fundamental financial images, the held financial position, respectively, on the one hand, and the achieved performances, on the other hand. If, regarding the financial position, we aim at a dual approach, reflecting the method of financing the assets based on equities and debts, with regard to the performances, we are considering a dual structuring according to engaged causes/expenses and achieved effects/incomes. For the purpose of substantiating relevant managerial decisions, an efficient management of the information provided by the financial position and performances is required. A relatively easy and extremely suggestive way of managing this information is the analysis based on the installment method, namely of indicators of percentage reports type regarding various aspects, like the companies’ structure, liquidity, solvability or profitability. |
| first_indexed | 2024-12-10T11:47:31Z |
| format | Article |
| id | doaj.art-2062a62fa5fd46b08c3e61d9bbb13509 |
| institution | Directory Open Access Journal |
| issn | 2668-8921 |
| language | English |
| last_indexed | 2024-12-10T11:47:31Z |
| publishDate | 2022-04-01 |
| publisher | The Body of Expert and Licensed Accountants of Romania |
| record_format | Article |
| series | CECCAR Business Review |
| spelling | doaj.art-2062a62fa5fd46b08c3e61d9bbb135092022-12-22T01:50:02ZengThe Body of Expert and Licensed Accountants of RomaniaCECCAR Business Review2668-89212022-04-0133263610.37945/cbr.2022.03.0426688921Analysis of the Financial Position and Performances at an Entity in the Construction FieldBogdan Cosmin GOMOI0"Aurel Vlaicu" University of AradAny economic entity may be represented by means of two fundamental financial images, the held financial position, respectively, on the one hand, and the achieved performances, on the other hand. If, regarding the financial position, we aim at a dual approach, reflecting the method of financing the assets based on equities and debts, with regard to the performances, we are considering a dual structuring according to engaged causes/expenses and achieved effects/incomes. For the purpose of substantiating relevant managerial decisions, an efficient management of the information provided by the financial position and performances is required. A relatively easy and extremely suggestive way of managing this information is the analysis based on the installment method, namely of indicators of percentage reports type regarding various aspects, like the companies’ structure, liquidity, solvability or profitability. https://www.ceccarbusinessreview.ro/analysis-of-the-financial-position-and-performances-at-an-entity-in-the-construction-field-a205d/download-PDF/ financial positionperformancesanalysisinstallmentsconstructions |
| spellingShingle | Bogdan Cosmin GOMOI Analysis of the Financial Position and Performances at an Entity in the Construction Field CECCAR Business Review financial position performances analysis installments constructions |
| title | Analysis of the Financial Position and Performances at an Entity in the Construction Field |
| title_full | Analysis of the Financial Position and Performances at an Entity in the Construction Field |
| title_fullStr | Analysis of the Financial Position and Performances at an Entity in the Construction Field |
| title_full_unstemmed | Analysis of the Financial Position and Performances at an Entity in the Construction Field |
| title_short | Analysis of the Financial Position and Performances at an Entity in the Construction Field |
| title_sort | analysis of the financial position and performances at an entity in the construction field |
| topic | financial position performances analysis installments constructions |
| url |
https://www.ceccarbusinessreview.ro/analysis-of-the-financial-position-and-performances-at-an-entity-in-the-construction-field-a205d/download-PDF/
|
| work_keys_str_mv | AT bogdancosmingomoi analysisofthefinancialpositionandperformancesatanentityintheconstructionfield |