The Financial Analysis of Two Companies from the Sweets Industry: Romania vs. Moldova

Abstract

The financial position represents a highly discussed concept within contemporary financial-accounting literature. It is assessed starting from the company’s assets, as reflected in the balance sheet, currently referred to as the statement of financial position (assets, liabilities, and equity). The analysis of the financial position is based on various indicators that highlight the structure of a company’s resources and the way in which they are utilized. These include indicators such as the fixed assets ratio, the current assets ratio, the financial autonomy ratio, and the debt ratio. The present paper aims to provide a comparative approach to the analysis of the financial position, focusing on a Romanian company on one hand, and a Moldovan company on the other. Both companies operate within the same sector, namely, the confectionery industry, making them highly illustrative for the economic environments to which they belong. CZU: 005.52:664.143(478+498); JEL: G30, G32, L66, M41.