Annual Accounting Reports - Information Source on the Assessment of the Financial Performance of the Economic Entity. Case Study: The Pharmaceutical Industry

Mihaela Cristina Onica
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Mihaela Cristina Onica: Dunarea de Jos University of Galati, Romania

Economics and Applied Informatics, 2020, issue 3, 141-144

Abstract: In order to determine the impact taxation has on the financial-economic performances, we must strongly consider the determination relations of the financial performance indexes based on the profit and loss account. Aiming at appreciating the alternative of the commercial policy promoted by the company, it is mandatory to decompose the produced commercial margin or to emphasize it on fields of activity, as the margin variation also depends on the rotation of stocks. The lowering of the commercial margin must be balanced through an increase in the sales, which leads to the reorientation of the commercial policy

Keywords: Depreciation; Financial position; Influence of taxation; Pharmaceutical industry; Taxes and fees (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:ddj:fseeai:y:2020:i:3:p:141-144

DOI: 10.35219/eai15840409148

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