Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 19 ISSUE 2
Written by Daniela CREȚU, Andrei Radu IOVA, Mariana NĂSTASE
The role of the balance sheet in the financial diagnosis of the company derives from the fact that it serves to determine the financial security margin through the working capital, which allows the company to face the short-term risks, guaranteeing its solvency. Based on these considerations, we elaborated this paper based on the information gathered from a commercial company with an agricultural profile by emphasizing the balance indicators based on the financial balance, namely: the net working capital, the working capital requirement, the net treasury, the net situation of the company. The sources of information for this paper were the company annual financial and accounting statements for the period 2015-2017. As a method, the comparative financial analysis was used, more specifically, the analysis of the company results based on the company balance sheet. The positive and growing net position highlights a sound economic management as a result of reinvesting part of the net profit and other capital items.
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