DISRUPTIONS OF THE COMPANIES’ PERFORMANCE-GENERATING FACTORS IN THE CONTEXT OF THE COVID-19 PANDEMIC
DISRUPTIONS OF THE COMPANIES’ PERFORMANCE-GENERATING FACTORS IN THE CONTEXT OF THE COVID-19 PANDEMIC

Summary/Abstract: In the context of the companies’ financial management, there are various performance-generating factors, such as: optimizing the size of the stocks, budgeting the expenses and the revenue and budgeting the cash flows, estimating the current liabilities that finance the company for free on a temporary basis, the management of the financial structure and of the financing structure costs, the awareness of the advantages generated by the selection of an accounting depreciation different from the tax depreciation, the pertinent calculation of the costs per unit of product, work or service and, last but not least, the company's creditworthiness, translated in terms of liquidity and solvency. The COVID-19 pandemic has generated disruptions within all these factors, and the present study aims to analyze, of course not in an exhaustive manner, these disruptions.

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