Indicatorii de gestiune și de rentabilitate – liant între poziția financiară și performanțele entităților economice
Management and Profitability Ratios – The Connection Between the Financial Position and the Performance of the Economic Entities
Author(s): Bogdan Cosmin GomoiSubject(s): Economy, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: indicator; ratio; management; profitability; operating cycle;
Summary/Abstract: The present article discusses the subject of the management and profitability ratios – key-elements in exploiting the summary accounting information regarding the equity and the performance of an economic entity, and also in taking managerial decisions – in a case study that presents a dynamic analysis of these indicators, in a selected timeframe, at two large companies organized as joint-stock companies and listed on the Bucharest Stock Exchange.
Journal: CECCAR Business Review
- Issue Year: 2/2021
- Issue No: 04
- Page Range: 39-46
- Page Count: 8
- Language: English, Romanian