Analiza structurii, bonității, echilibrului financiar și a îndatorării aferente unei firme din sectorul transporturilor
Analysis of the Structure, Reliability, Financial Balance and Indebtedness Related to a Company in the Transport Sector

Summary/Abstract: The transport activity represents an essential component of the economy, making the connection between all its branches and sectors. Within the transport sector, the road freight transport has an extremely important place. In view of elaborating the article hereby, we have chosen a transport company, considering the importance of this object of activity at economic level, but also from the particularities in the field. The selected firm is a family business, fitting into the SMEs category, as regards its dimension. Beyond the theoretical aspects reviewed, the work is grounded on a short financial analysis in terms of balance sheets for a period of four years (2018-2021), also emphasizing the way in which the management of the financial-accounting information is used for taking the managerial decisions.

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