Analyzing the Changes of the Main Elements in the Financial Statements of Companies Registered in Constanța Municipality

Abstract

Constanţa is currently considered as one of the most important Romanian cities in economic and social terms. Constanta's economic activity can be seen as the result of specific natural resources (direct access to the Black Sea, littoral strip, climate conditions), as well as of the efforts to capitalize its natural and anthropic resources. This study is based on a meso-economic analysis of the evolution of several relevant indicators, which characterize the situation of the companies in Constanţa (Romania). The results obtained by data processing, representing the indicators from the financial and accounting balance sheets submitted by active companies in Constanţa in 2016 and 2017 highlight the main short-term trends in the economic activity of this city. In terms of data processing, quantitative statistical methods and the SPSS statistical software were used.

Keywords

• analysis
• evolution
• indicators
• balance sheets
• Constanța