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The Results Analysis Of An Economic Entity Of Water Distribution

Author

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  • RAKOS (BOCA) ILEANA-SORINA

    (UNIVERSITY OF PETROŞANI, FACULTY OF SCIENCES, ROMANIA)

  • SOLOMON ALINA-GEORGIANA

    (CHRISTIAN UNIVERSITY - DIMITRIE CANTEMIR, FACULTY OF BUSINESS, BUCHAREST, ROMANIA)

  • STOLOJESCU BOGDAN NICOLAE

    (UNIVERSITY 1 DECEMBRIE 1918, FACULTY OF ECONOMICAL SCIENCES, ALBA IULIA, ROMANIA)

  • MUNTEAN EMIL

    (UNIVERSITY 1 DECEMBRIE 1918, FACULTY OF ECONOMICAL SCIENCES, ALBA IULIA, ROMANIA)

Abstract

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.

Suggested Citation

  • Rakos (Boca) Ileana-Sorina & Solomon Alina-Georgiana & Stolojescu Bogdan Nicolae & Muntean Emil, 2023. "The Results Analysis Of An Economic Entity Of Water Distribution," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 6, pages 178-183, December.
    • Handle: RePEc:cbu:jrnlec:y:2023:v:6:p:178-183
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    References listed on IDEAS

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    1. Constantin Anghelache & Mario G.R. Pagliacci & Constantin Mitrut, 2015. "Statistical-Econometric Models used in Economic Analysis," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 63(4), pages 9-15, April.
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