Analiza indicatorilor financiari la nivelul unei entități din domeniul producției de automobile
The Analysis of the Financial Indicators at the Level of an Entity in the Automotive Products Sector
Author(s): Bogdan Cosmin GomoiSubject(s): Economy, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: financial indicators; statically; dynamic; quantitative; qualitative; BMW;
Summary/Abstract: Financial indicators are tools that provide concrete clues regarding the health of a business. They involve two dimensions: a quantitative one, determined by the calculation of the indicators, and a qualitative one, which relates to their interpretation. Approached statically, at the level of a financial year, they define the current situation at that moment. Dynamically approached, over a time horizon consisting of several financial years, they highlight the general trend for that time span. This material aims to analyse the main financial indicators at the level of a company that is internationally renowned, as well as resilient and financially stable. BMW offers top products within the automotive industry. The approach to the indicators for this company will be both static and dynamic, over a time horizon of four financial years (2019-2022). Their determination will be pursued, with the aim of a quantitative assessment, as well as their interpretation, for the purpose of a qualitative assessment.
Journal: CECCAR Business Review
- Issue Year: 5/2024
- Issue No: 4
- Page Range: 27-35
- Page Count: 9
- Language: English, Romanian