Particularities Regarding Current Accounting and Financial Analysis in an Entity from the Forestry Sector

Bogdan Cosmin Gomoi
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Bogdan Cosmin Gomoi: "Aurel Vlaicu" University of Arad

CECCAR Business Review, 2025, vol. 6, issue 8, 47-56

Abstract: The modern economy is based on three essential sectors focused on the exploitation, processing, and valorisation of resources. A considerable share of entities carries out activities that are found in at least two of the three sectors. However, their number is increasing progressively, starting from those directly involved in activities aimed at the natural environment (resource exploitation) and ending with those that carry out operations that mainly involve the anthropogenic environment (resource valorisation). Along with agriculture and the extractive industry, forestry falls into the first economic sector, which includes actions to exploit resources directly from their natural environment. The current accounting of an entity in the forestry sector involves various structures, predominantly those of exploitation and performance (inventories, seller and buyer trade credit, treasury, expenses and income). The financial analysis of an entity in the forestry sector is based mainly on ratio-type indicators, approached both statically and dynamically, involving the structure of uses and financing, the ability to pay debts in relation to assets, or the measure of net profit generation.

Keywords: primary sector; forestry sector; current accounting; financial analysis; indicators (search for similar items in EconPapers)
JEL-codes: G32 L73 M41 M49 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:6:y:2025:i:8:p:47-56

DOI: 10.37945/cbr.2025.08.04

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