SIG și CAF – modalități de evidență și analiză a performanțelor financiare ale entităților economice
SIG and CAF – Methods of Tracking and Analysing the Financial Performances of Economic Entities
Author(s): Bogdan Cosmin Gomoi, Natalia Ioana PantelimonSubject(s): Economy, Business Economy / Management, Financial Markets, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: performance; intermediate management balances; self-financing ability; deviations; ratios; average rate;
Summary/Abstract: This paper explores the financial performance of a company as a cause for, and also a consequence of, an efficient economic activity. Furthermore, the indicators from the table of intermediate management balances (SIG) and the self-financing ability (CAF) are highlighted through a dynamic study carried out in a company listed on the Bucharest Stock Exchange. The comparison between the net profit/net loss and the self-financing ability is particularly relevant.
Journal: CECCAR Business Review
- Issue Year: 2/2021
- Issue No: 01
- Page Range: 20-31
- Page Count: 12
- Language: English, Romanian