THE INFORMATIVE ROLE OF OTHER FINANCIAL STATEMENTS - INFORMATIVE SOURCES FOR MANAGERS
Autor (i): Claudia Nicoleta Guni1
JEL: G3; G32; G34
Cuvinte cheie: functional balance, exigibility, liquidity, partial contribution of assets, economic information system
Abstract:
In the systemic conception, the enterprise is considered as an open system that involves inputs, processing, outputs and self-control. From an economic point of view, no activity can be carried out without financial support, often materialized in money, which leads to the idea that the company's treasury is the bridge between the supply, production, commercial, accounting and personnel. It is appreciated that the balance sheet study provides the analysis with a static view of the enterprise, because the variables contained in the balance sheet are presented in the form of stocks that characterize the situation at a given time.
In the systemic conception, the enterprise is considered as an open system that involves inputs, processing, outputs and self-control. From an economic point of view, no activity can be carried out without financial support, often materialized in money, which leads to the idea that the company's treasury is the bridge between the supply, production, commercial, accounting and personnel. It is appreciated that the balance sheet study provides the analysis with a static view of the enterprise, because the variables contained in the balance sheet are presented in the form of stocks that characterize the situation at a given time.
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