THE TREASURY ANALYSIS BASED ON THE FINANCIAL RATES, A METHOD OF ASSESSING THE PROFITABILITY AND EFFICIENCY OF THE ECONOMIC AGENTS

Eugeniu Turlea () and Floarea Georgescu ()
Additional contact information
Eugeniu Turlea: Academy of Economic Studies, Postal: Bucharest
Floarea Georgescu: Spiru Haret University, Postal: Bucharest

Annals of Spiru Haret University, Economic Series, 2011, vol. 2, issue 2, 11-17

Abstract: The main objective of each firm is to achieve an increased profitability, by determining the quantity of the profit. This indicator is not sufficient to assess the degree of efficiency, profitability or business profitability. It becomes useful, therefore, through the determination of the financial rates, as these companies provide information about the direction towards the business moves.The financial rates are tools through which firms can make a series of tests and may also determine which strategies to pursue in order to achieve certain objectives.Based on these considerations, the purpose of this study is to determine a number of financial rates specific to the company treasury, having as a reference point the cash flow statements, and to perform an analysis on the obtained results.

Keywords: cash flows; financial rates; operating cash flow; profitability; current financial liabilities (search for similar items in EconPapers)
JEL-codes: M21 M41 (search for similar items in EconPapers)
Date: 2011
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://anale-economie.spiruharet.ro/en/wp-content/ ... eorgescu-Floarea.pdf Full text (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:ris:sphecs:0123

Access Statistics for this article

Annals of Spiru Haret University, Economic Series is currently edited by Elena Gurgu and Constantin Mecu

More articles in Annals of Spiru Haret University, Economic Series from Universitatea Spiru Haret no. 13 Street Ion Ghica, Quarter 3, Bucharest, Cod postal: 030045, tel: (004021) 455.1000; 314.00.75; 314.00.76, fax: (004021) 314.39.08, e-mail: info@spiruharet.ro. Contact information at EDIRC.
Bibliographic data for series maintained by Aurelian A BONDREA () and Constantin Mecu ( this e-mail address is bad, please contact ).