Analysis of the Static and Dynamic Financial Balance at the Level of Economic Operators

Bogdan Cosmin Gomoi
Additional contact information
Bogdan Cosmin Gomoi: "Aurel Vlaicu" University of Arad

CECCAR Business Review, 2023, vol. 4, issue 8, 6-15

Abstract: The financial balance of an economic operator defines the degree of harmonisation between the liquidity of assets and the exigibility of shareholders’ equity and debts, that make up its wealth. Generally, it is deemed that an economic operator is in financial balance when its activity generates available cash. Alongside liquidity and exigibility, the duration of using the assets, and of assigning shareholders’ equity and debts, respectively, also contribute significantly to getting it. Thus, it is natural that the harmonisation between assets and shareholders’ equity and debts should also be made according to the duration, differentiated on the long term (more than one year) and on the short term (less than one year). It is very usual that the financial balance should be estimated based on indicators at static level and based on flows at dynamic level.

Keywords: financial balance; static; dynamic; indicators; flows (search for similar items in EconPapers)
JEL-codes: G17 G32 (search for similar items in EconPapers)
Date: 2023
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.ceccarbusinessreview.ro/analysis-of-th ... -a325d/download-PDF/ (application/pdf)
https://www.ceccarbusinessreview.ro/analysis-of-th ... tors-a325a/abstract/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:4:y:2023:i:8:p:6-15

DOI: 10.37945/cbr.2023.08.02

Access Statistics for this article

CECCAR Business Review is currently edited by Robert-Aurelian ȘOVA

More articles in CECCAR Business Review from Body of Expert and Licensed Accountants of Romania (CECCAR)
Bibliographic data for series maintained by Radu CIOBANU ().