Debt Management at an Entity from the Motor Vehicles Parts and Accessories Manufacturing Sector

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

CECCAR Business Review, 2025, vol. 6, issue 2, 29-38

Abstract: At the Arad county level, the manufacturing of motor vehicle parts and accessories represents an already traditional activity. Foreign investors have established here factories and workstations with this object of activity since the 1990s. The indebtedness of an entity aims at the foreign component of the funding structure, both sustainable/long-term and short-term/operational. Both components have advantages and disadvantages. Thus, long-term indebtedness is characterized by an extended allocation period at company level, but entails interest-related costs, whereas operational indebtedness is defined by tight payment deadlines, but is attractive due to its predominantly cost-free nature. The indebtedness of a company can be analyzed through a series of financial methods, techniques and indicators, which will be the subject of this study. The studied company is called BOS Automotive Products România SCS, and the reference interval includes the period 2014-2023. The manner in which indebtedness favors or hinders the activity and performances of an entity with moderate cash flow will be analysed statically and dynamically.

Keywords: entity; indebtedness; management; parts and accessories; motor vehicles (search for similar items in EconPapers)
JEL-codes: G32 L62 M10 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:2:p:29-38

DOI: 10.37945/cbr.2025.02.04

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