ANALYSIS OF EVENT ACTIVITIES (CINEMATOGRAPHIC, VIDEO, AND TELEVISION PROGRAM PRODUCTION)

Deaconu Sorin-Constantin
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Deaconu Sorin-Constantin: UNIVERSITY 1 DECEMBRIE 1918 ALBA IULIA

Annals - Economy Series, 2024, vol. 5, 225-233

Abstract: Analysing a company's or a group of companies' activities is becoming increasingly attractive in the current period. The events sector is dynamic and exhibits specific characteristics we wish to highlight. We will refer to companies that organise large-scale events. In practical terms, there are also certain companies with only one employee who still participates in organising major events. These companies can pose a risk to the market, as they may fail to make payments to suppliers. The analysis of activities is not based solely on the trial balance. A series of documents, such as the purchase journal, sales journal, bank statements, etc., are required to assess a company's financial stability and security. We will research the activity of a company in the area of cinematographic, video and television program production for the year 2023 in order to establish some risks regarding the registered purchase invoices. The risks refer to the potential existence of fictitious invoices, which are recorded in the accounting and for which payments were made, but the services did not exist. Also, we researched the evolution of the company's profitability. The results were concretized in the fact that there must be a concrete control system regarding purchase invoices and payments made through the bank and cashier.

Keywords: analysis; events; financial stability; balance sheet; profit and loss account (search for similar items in EconPapers)
Date: 2024
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