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Mirela Monea

Annals of University of Craiova - Economic Sciences Series, 2013, vol. 1, issue 41, 14-19

Abstract: The profit and loss account summarizes all revenues earned and expenses of an accounting period and reports the results. The paper presents the most important aspects, into a synthetically manner, regarding the company expenses analysis. Because of the complexity of this topic, the aims of the present paper are to discuss the general aspects of the expenses analysis and methods used in the expenses analysis. Theoretical background is completed by a suggestive case study, moreover which reveal the importance of this type of analysis on performances indicators. The importance of the indicators is dependent on their informational value, and capacity to characterize the content and evolution of the economic activity of the company.

Keywords: revenues; expenses; revenues structure; efficiency expenses rate; performance (search for similar items in EconPapers)
JEL-codes: M21 M41 (search for similar items in EconPapers)
Date: 2013
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