Concept of the Balance Sheet Analysis of the Enterprise

Julian Georgiev Velkov and Marko Liubomirov Timchev

Economic Studies journal, 2010, issue 3, 169-191

Abstract: The concept of the Balance Sheet analysis is constructed on the basis of the notion about the object, subject and the method of the homonymous study. The presentation follows the historical process within which the logic of the balance sheet segmentation is formed whereas, based on the evolution of balance sheet interpretation, the essence and the meaning of its analysis are explained, key balance sheet indicators are defined, the method of the analytical process realization is elaborated. The thesis is formulated that the balance sheet analysis is developed into a subsequent financial state synthesis. Options are proposed to improve the concept of the analysis.

JEL-codes: M41 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:bas:econst:y:2010:i:3:p:169-191

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