Unele particularităţi ale contabilităţii şi analizei performanţelor privind rezultatele financiare

Abstract

Accounting and performance analysis on the financial results of an economic entity has a determining role in establishing the development strategy, especially during an economic crisis. The author will reflect the accounting records of the financial results as well as their analysis, by calculating and using a system of synthetic and analytical indicators, including the profitability indicators, which are relevant and interpretable, which can provide certain conclusions of the financial performance of an economic entity, regardless of the type of activity and form of ownership of that entity. JEL CLASSIFICATION: M49,H39, G39, F49