Applying the Main Financial Diagnosis Techniques in the Retail Trade Activity

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

CECCAR Business Review, 2023, vol. 4, issue 7, 23-33

Abstract: Retail trade is currently the most common economic activity, being found in extremely varied forms. It is included in the tertiary activity sector, referring to resource capitalization. The parties involved are the seller, on the one hand, also called retailer, and the end user, on the other hand. The financial diagnosis customized for a certain economic operator with this object of activity has a series of specific features, the attention being drawn to the cycle of exploitation, and the key word being dynamism. Financial diagnosis based on indicators is grounded on ratio type and difference type indicators, approached both statically, at the level of a fiscal year, and dynamically, at the level of several consecutive fiscal years.

Keywords: retail trade; financial diagnosis; indicators; static; dynamic (search for similar items in EconPapers)
JEL-codes: G32 L81 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:4:y:2023:i:7:p:23-33

DOI: 10.37945/cbr.2023.07.03

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