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Some aspects regarding balance sheet analysis

Author

Listed:
  • Ilie Răscolean

    (University of Petroşani, Romania)

  • Alin Monea

    (University of Petroşani, Romania)

Abstract

This paper presents some aspects of the analysis based on the balance sheet at an economic entity. Attempting to use economic analysis as a support tool in the decision. The case study is performed on the financial accounts of a company, analyzing the structure of the assets using the following rates: the rate of intangible assets; rate of tangible assets; rate financial assets; rate stocks; rate receivables and cash and cash equivalents rate. Liability structure is analyzed using the following rates: the rate of financial stability; global financial autonomy rate; overall borrowing rate; term borrowing rate.

Suggested Citation

  • Ilie Răscolean & Alin Monea, 2014. "Some aspects regarding balance sheet analysis," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 14(1), pages 291-296.
    • Handle: RePEc:pet:annals:v:14:y:2014:i:1:p:291-296
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    More about this item

    Keywords

    balance sheet; financial statement; income statement; cash flow statement; the asset structure rates; rates structure of liabilities;
    All these keywords.

    JEL classification:

    • D50 - Microeconomics - - General Equilibrium and Disequilibrium - - - General
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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