Concept of the Balance Sheet Analysis of the Enterprise Cover Image

Концепция за анализа на счетоводния баланс на предприятието
Concept of the Balance Sheet Analysis of the Enterprise

Author(s): Julian Georgiev Velkov, Marko Liubomirov Timchev
Subject(s): Economy
Published by: Институт за икономически изследвания при Българска академия на науките
Keywords: М41

Summary/Abstract: The concept of the Balance Sheet analysis is constructed on the basis of the notion about the object, subject and the method of the homonymous study. The presentation follows the historical process within which the logic of the balance sheet segmentation is formed whereas, based on the evolution of balance sheet interpretation, the essence and the meaning of its analysis are explained, key balance sheet indicators are defined, the method of the analytical process realization is elaborated. The thesis is formulated that the balance sheet analysis is developed into a subsequent financial state synthesis. Options are proposed to improve the concept of the analysis.

  • Issue Year: 2010
  • Issue No: 3
  • Page Range: 169-191
  • Page Count: 23
  • Language: Bulgarian