USE THE ENTITY'S REVENUE ANALYSIS IN THE DECISION-MAKING PROCESS AND DEVELOPMENT STRATEGY

Nicolai Jieri (), Victor Cojocaru (), Galina Bădicu () and Svetlana Mihaila ()
Additional contact information
Nicolai Jieri: Academy of Economic Studies of Moldova, Moldova
Victor Cojocaru: Academy of Economic Studies of Moldova, Moldova
Galina Bădicu: Academy of Economic Studies of Moldova, Moldova
Svetlana Mihaila: Academy of Economic Studies of Moldova, Moldova

European Journal of Accounting, Finance & Business, 2023, vol. 11, issue 2, 100-109

Abstract: In view of the current economic environment, characterized by permanent changes, competition and exposure to various risks, we believe that revenue analysis serves as a starting point for entities to prepare various analytical reports for internal and external use, since the size, development, structure and stability of revenues depend on the entity's expenses and financial results. In this article, we intend to analyze the evolution of the income of the Cricova SA Wine Combine, reviewing the theoretical aspects and practical applications in terms of financial analysis, through which any shortcomings in the level or source of the entity's income can be determined, with a view to drawing up proposals for the liquidation of the negative moments detected. The research methodology consists of studying the income from a quantitative and dynamic point of view, using horizontal and vertical analysis methods. The investigation involves objective observation, descriptive method with the application of elements of comparison, analysis and deduction, and the Web of Science search engine was used to identify the performance of international scientific research in the researched field.

Date: 2023
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.accounting-management.ro/getpdf.php?paperid=32_15 (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:scm:ejafbu:v:11:y:2023:i:2:p:100-109

Access Statistics for this article

European Journal of Accounting, Finance & Business is currently edited by Stefan cel Mare University of Suceava, West University of Timisoara

More articles in European Journal of Accounting, Finance & Business from "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Liviu Scutariu ( this e-mail address is bad, please contact ).