SOME ASPECTS REGARDING BALANCE SHEET ANALYSIS

Abstract

This paper presents some aspects of the analysis based on the balance sheet at an economic entity. Attempting to use economic analysis as a support tool in the decision. The case study is performed on the financial accounts of a company, analyzing the structure of the assets using the following rates: the rate of intangible assets; rate of tangible assets; rate financial assets; rate stocks; rate receivables and cash and cash equivalents rate. Liability structure is analyzed using the following rates: the rate of financial stability; global financial autonomy rate; overall borrowing rate; term borrowing rate.

Keywords

• balance sheet
• financial statement
• income statement
• cash flow statement
• the asset structure rates
• rates structure of liabilities