Ovidius University Annals: Economic Sciences Series (Dec 2022)
The Analysis of Equity Capital of an Economic Entity in Romania
Abstract
Regarding the complexity of the problems that society is facing today, the need for some ways to approach and analyse the phenomena, capable of ensuring a dynamic between micro and macro societal level interests, as well as the need for operational action solutions, based on a well-founded management on sustainable development models, able to face the new demands imposed by the competition of innovative economies led us this research. The current dimensions of the equity sources and its impact on enterprises acquire new values in their sustainable operation, and the assessment of own capital serves as the basis for calculating the indicators that characterize the financial state of enterprises. Therefore, the authors intend to develop an equity analysis on the example of S.C. AS Construct SRL Ilfov S.R.L, using both the 2019-2021 financial statements and the comparative analysis. The paper ends with the authors’ conclusions regarding the possibilities of increasing the efficiency of the use of own capital by economic entities.
