Expenses Analysis Based on Information Provided by the Profit and Loss Account – Company Performance Diagnosis Stage

Maria-Daniela Bondoc and Marian Ţaicu

Annals of the University of Petrosani, Economics, 2013, vol. 13, issue 1, 5-14

Abstract: Expenses represent one component of the binomial that determines a company’s financial performance, the other component being the incomes. Diagnosing performance as part of the performance management has the purpose of providing managers with a feedback on previous actions and it acts as a basis for future decisions. Profit and loss account through its format, offers the possibility to analyze changes at expenses level and the evolution of their structure. This paper aims the analysis of the expenses of a dairy company based on information provided by the profit and loss account followed by the formulation of proposals and conclusions.

Keywords: performance; expenses; incomes; financial statements; analysis (search for similar items in EconPapers)
JEL-codes: D22 L25 M41 (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (1)

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