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THE INFORMATIVE ROLE OF OTHER FINANCIAL STATEMENTS - INFORMATIVE SOURCES FOR MANAGERS

Claudia Nicoleta Guni ()
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Claudia Nicoleta Guni: Spiru Haret University, Romania

Management Strategies Journal, 2022, vol. 55, issue 1, 77-81

Abstract: In the systemic conception, the enterprise is considered as an open system that involves inputs, processing, outputs and self-control. From an economic point of view, no activity can be carried out without financial support, often materialized in money, which leads to the idea that the company's treasury is the bridge between the supply, production, commercial, accounting and personnel. It is appreciated that the balance sheet study provides the analysis with a static view of the enterprise, because the variables contained in the balance sheet are presented in the form of stocks that characterize the situation at a given time.

Keywords: unctional balance; exigibility; liquidity; partial contribution of assets; economic information system (search for similar items in EconPapers)
JEL-codes: G3 G32 G34 (search for similar items in EconPapers)
Date: 2022
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