Analysis of the Structure Ratios of the Funding Sources
The funding sources of the assets and liabilities in the balance sheet include equity capitals and the debts of the entity. The analysis of the structure rates of the funding sources allows for making assessments related to the funding policy, highlighting the financial autonomy and how resources...
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| Format: | Article |
| Language: | English |
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Danubius University
2014-06-01
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| Series: | Acta Universitatis Danubius: Oeconomica |
| Subjects: | |
| Online Access: | http://journals.univ-danubius.ro/index.php/oeconomica/article/view/2407/2132 |
| Summary: | The funding sources of the assets and liabilities in the balance sheet include equity capitals
and the debts of the entity. The analysis of the structure rates of the funding sources allows for
making assessments related to the funding policy, highlighting the financial autonomy and how
resources are provided. Using the literature specializing in economic and financial analysis, this paper
aims at presenting these rates that focus, on the one hand, to reflect the degree of financial
dependence (the rate of financial stability, the rate of global financial autonomy, the rate of on-term
financial autonomy) and on the other hand the debt structure (the rate of short-term debts, the global
indebtedness rate, the on-term indebtedness rate). Based on the financial statements of an entity in the
Argeş County, I analysed these indicators, and I drew conclusions and made assessments related to
the autonomy, indebtedness and financial stability of the studied entity. |
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| ISSN: | 2065-0175 2067-340X |