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The Calculation of Economic and Financial Indicators Based on the Balance Sheet of Economic Entities in Romania

Author

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  • Ilie Rascolean
  • Ileana - Sorina Rakos

Abstract

This paper aims at a better understanding of the way in which the balance sheet analysis is carried out, both in static and dynamic terms. Static analysis is based on the calculation of weights in which each item is expressed as a percentage of the total assets and liabilities and the dynamic analysis is based on the calculation of indices in which the assets and liabilities in the balance sheet are expressed in the form of percentage changes from the same position of a base year as 100% (for fixed base indices) or successively over the previous period (for chain-based indices). The analysis is based on a system of relevant indicators, the interpretation of which can be concluded with regard to the future evolution of economic entities in Romania. The study was based on the structure rates analysed at an economic entity in Hunedoara County, whose object of activity is the wholesale trade of dairy products and edible fats.

Suggested Citation

  • Ilie Rascolean & Ileana - Sorina Rakos, 2017. "The Calculation of Economic and Financial Indicators Based on the Balance Sheet of Economic Entities in Romania," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(4), pages 242-247, October.
    • Handle: RePEc:hur:ijaraf:v:7:y:2017:i:4:p:242-247
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    References listed on IDEAS

    as
    1. Gabriela DOBROTA, 2010. "Direct Taxation in Romania and European Union," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 201-210, June.
    2. Hennie Van Greuning, 2005. "International Financial Reporting Standards : A Practical Guide, Newly Revised Edition," World Bank Publications - Books, The World Bank Group, number 7323.
    3. Gabriela DOBROTA, 2010. "Direct Taxation in Romania and European Union," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 21-30, November.
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