文章基本信息

标题：Financial Analysis Based on Efficiency Indicators at Microeconomic Level
本地全文：下载
作者：Ilie Răscolean ; Ileana – Sorina Rakos
期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2019
卷号：19
期号：1
语种：English
出版社：Ovidius University Press
摘要：Through this article,the authors want to highlight by analyzing the financial equilibrium that Romanian economic entities can be successful in a niche market such as the construction sector,with specialization in construction works for residential and non-residential buildings and road infrastructure. To this end,the authors conducted a case study on the example of PRO STRATEGY CONSTRUCTION SRL in Târgovişte,which has full Romanian capital. Highlighting the role of financial analysis,the authors try to appreciate the conditions under which the financial equilibrium is achieved,based on the analysis of the balance sheet structure ratios,the financial balance indicators,the liquidity and the solvency of the entity,a deduction of the entity’s degree of autonomy and the adoption of some corrective decisions in the short,medium and long term management. The article concludes with the authors’ conclusions and views on the efficiency indicators of the analysed entity,the period 2016 - 2018.
关键词：financial analysis;financial balance;financial equilibrium indicators;ratios method