ANALYSIS OF THE FINANCIAL SITUATION OF BEVERAGE MANUFACTURER COMPANIES

Flóra Katona (), KOVÁCS Ivett Rédainé () and Szabolcs Kovács ()
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Flóra Katona: University of Debrecen, Faculty of Economics and Business, Debrecen, Hungary
KOVÁCS Ivett Rédainé: University of Debrecen, Faculty of Economics and Business, Debrecen, Hungary
Szabolcs Kovács: University of Debrecen, Faculty of Economics and Business, Debrecen, Hungary

Annals of Faculty of Economics, 2020, vol. 1, issue 1, 229-239

Abstract: Managers of a company are able to make the right decisions in order to improve the business activities of the company concerning the future, if they have the necessary and appropriate information to judge and evaluate the operation of the company. Thus, they require information that provides a reliable and realistic picture about the company. Creating an accurate picture of the company is of great importance not only for the managers but also for those who are related to the company (for example: investors, creditors, etc.). The accounting statement of the company helps obtain sufficient in-depth information to become familiar with the situation. However, the data acquired from it must be interpreted and analysed in order to obtain relevant information about the wealth, financial and income situation of the company. In the present study, the objective is to present the financial situation of three alcoholic beverage manufacturer companies.

Keywords: analysis of the financial situation; economic analysis; capital strength; liabilities (search for similar items in EconPapers)
JEL-codes: G30 (search for similar items in EconPapers)
Date: 2020
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