THE RESULTS ANALYSIS OF AN ECONOMIC ENTITY OF WATER DISTRIBUTION

Rakos (boca) Ileana-Sorina, Solomon Alina-Georgiana, Stolojescu Bogdan Nicolae and Muntean Emil
Additional contact information
Rakos (boca) Ileana-Sorina: UNIVERSITY OF PETROŞANI, FACULTY OF SCIENCES, ROMANIA
Solomon Alina-Georgiana: CHRISTIAN UNIVERSITY - DIMITRIE CANTEMIR, FACULTY OF BUSINESS, BUCHAREST, ROMANIA
Stolojescu Bogdan Nicolae: UNIVERSITY 1 DECEMBRIE 1918, FACULTY OF ECONOMICAL SCIENCES, ALBA IULIA, ROMANIA
Muntean Emil: UNIVERSITY 1 DECEMBRIE 1918, FACULTY OF ECONOMICAL SCIENCES, ALBA IULIA, ROMANIA

Annals - Economy Series, 2023, vol. 6, 178-183

Abstract: The authors of this study aim to carry out a dynamic and structural analysis of the revenues and expenses of an economic entity supplying drinking water, for the period 2021-2022, to highlight their evolution as a result of the increase in the water tariff. For the profitability of the activity of the analyzed economic entity, it is particularly important to know the expenses caused by the performance of the specific activity and, respectively, to identify the best ways to improve its performance. As is known, the correlated analysis of expenses and the management of financial, material, and human resources is the basis of the managerial decision-making process of an economic entity. The objective of this research is to develop an analysis of expenses related to incomes in order to highlight their evolution, as well as the factors that influence their size. The research focused on the study of specialized literature, complemented by a case study comprising the vertical analysis of the profit and loss account, as well as the dynamic and structural analysis of the expenses and revenues of a company in the targeted field. The obtained result resides in the observation that, for the analyzed entity, the revenues adversely influence the efficiency of the total expenses. The article ends with the authors’ conclusions regarding how the expenses related to the analyzed entity’s revenues evolved during the mentioned period and the effect over time of the resulting variations.

Keywords: dynamic and structural analysis; expenses; efficiency; performance; revenues (search for similar items in EconPapers)
Date: 2023
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.utgjiu.ro/revista/ec/pdf/2023-06/18_rakos.pdf (application/pdf)

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:cbu:jrnlec:y:2023:v:6:p:178-183

Access Statistics for this article

More articles in Annals - Economy Series from Constantin Brancusi University, Faculty of Economics Contact information at EDIRC.
Bibliographic data for series maintained by Ecobici Nicolae ( this e-mail address is bad, please contact ).