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- Title
CONCEPT OF THE BALANCE SHEET ANALYSIS OF THE ENTERPRISE.
- Authors
Timchev, Marko Liubomirov; Velkov, Julian Georgiev
- Abstract
The concept of the Balance Sheet analysis is constructed on the basis of the notion about the object, subject and the method of the homonymous study. The presentation follows the historical process within which the logic of the balance sheet segmentation is formed whereas, based on the evolution of balance sheet interpretation, the essence and the meaning of its analysis are explained, key balance sheet indicators are defined, the method of the analytical process realization is elaborated. The thesis is formulated that the balance sheet analysis is developed into a subsequent financial state synthesis. Options are proposed to improve the concept of the analysis.
- Publication
Economic Studies, 2010, Vol 19, Issue 3, p169
- ISSN
0205-3292
- Publication type
Article