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Analysis on the Balance Sheet of a Company

Constantin Anghelache, Gabriela Victoria Anghelache, Mario G.R. Pagliacci, Anca Mihaela Teau and Lorand Kralik
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Constantin Anghelache: “Artifex” University Bucharest
Gabriela Victoria Anghelache: Academy of Economic Studies, Bucharest
Mario G.R. Pagliacci: Universita degli Studi di Perugia
Anca Mihaela Teau: “Artifex” University Bucharest

Romanian Statistical Review Supplement, 2012, vol. 60, issue 2, 180-184

Abstract: This paper is focused on the financial analysis upon the figures reflected in the balance sheet of a company. The model proposed by the authors takes into consideration the evaluation of the working capital, necessary working capital, net treasury. Liquidity and rotation speed indicators, also analyzed inside the article, provide useful information for financial and top management of the company.

Keywords: capital; rotation; liquid; financial situation; treasury (search for similar items in EconPapers)
Date: 2012
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