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Debt Management at an Entity from the Motor Vehicles Parts and Accessories Manufacturing Sector

Author

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  • Bogdan Cosmin GOMOI

    ("Aurel Vlaicu" University of Arad)

Abstract

At the Arad county level, the manufacturing of motor vehicle parts and accessories represents an already traditional activity. Foreign investors have established here factories and workstations with this object of activity since the 1990s. The indebtedness of an entity aims at the foreign component of the funding structure, both sustainable/long-term and short-term/operational. Both components have advantages and disadvantages. Thus, long-term indebtedness is characterized by an extended allocation period at company level, but entails interest-related costs, whereas operational indebtedness is defined by tight payment deadlines, but is attractive due to its predominantly cost-free nature. The indebtedness of a company can be analyzed through a series of financial methods, techniques and indicators, which will be the subject of this study. The studied company is called BOS Automotive Products România SCS, and the reference interval includes the period 2014-2023. The manner in which indebtedness favors or hinders the activity and performances of an entity with moderate cash flow will be analysed statically and dynamically.

Suggested Citation

  • Bogdan Cosmin GOMOI, 2025. "Debt Management at an Entity from the Motor Vehicles Parts and Accessories Manufacturing Sector," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 6(2), pages 29-38, February.
  • Handle: RePEc:ahd:journl:v:6:y:2025:i:2:p:29-38
    DOI: 10.37945/cbr.2025.02.04
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    More about this item

    Keywords

    entity; indebtedness; management; parts and accessories; motor vehicles;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
    • L62 - Industrial Organization - - Industry Studies: Manufacturing - - - Automobiles; Other Transportation Equipment; Related Parts and Equipment

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