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Use The Entity'S Revenue Analysis In The Decision-Making Process And Development Strategy

Author

Listed:
  • Nicolai Jieri

    (Academy of Economic Studies of Moldova, Moldova)

  • Victor Cojocaru

    (Academy of Economic Studies of Moldova, Moldova)

  • Galina Bădicu

    (Academy of Economic Studies of Moldova, Moldova)

  • Svetlana Mihaila

    (Academy of Economic Studies of Moldova, Moldova)

Abstract

In view of the current economic environment, characterized by permanent changes, competition and exposure to various risks, we believe that revenue analysis serves as a starting point for entities to prepare various analytical reports for internal and external use, since the size, development, structure and stability of revenues depend on the entity's expenses and financial results. In this article, we intend to analyze the evolution of the income of the Cricova SA Wine Combine, reviewing the theoretical aspects and practical applications in terms of financial analysis, through which any shortcomings in the level or source of the entity's income can be determined, with a view to drawing up proposals for the liquidation of the negative moments detected. The research methodology consists of studying the income from a quantitative and dynamic point of view, using horizontal and vertical analysis methods. The investigation involves objective observation, descriptive method with the application of elements of comparison, analysis and deduction, and the Web of Science search engine was used to identify the performance of international scientific research in the researched field.

Suggested Citation

  • Nicolai Jieri & Victor Cojocaru & Galina Bădicu & Svetlana Mihaila, 2023. "Use The Entity'S Revenue Analysis In The Decision-Making Process And Development Strategy," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 11(2), pages 100-109, June.
    • Handle: RePEc:scm:ejafbu:v:11:y:2023:i:2:p:100-109
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    References listed on IDEAS

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    1. Graham, John R. & Harvey, Campbell R. & Rajgopal, Shiva, 2005. "The economic implications of corporate financial reporting," Journal of Accounting and Economics, Elsevier, vol. 40(1-3), pages 3-73, December.
    2. Robert E. Carpenter & Bruce C. Petersen, 2002. "Is The Growth Of Small Firms Constrained By Internal Finance?," The Review of Economics and Statistics, MIT Press, vol. 84(2), pages 298-309, May.
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