Abstract:
The authors of numerous
studies, specialists from Romania and
abroad, agree that in the complex process of
economic development, the financial results
have a fundamental role. Among the various
indicators reflecting the financial results,
authors have established a larger space to
the profit. Therefore, they showed detailed
information on the content and total profit,
which has two components (normal profit
and economic profit), monopoly profit and
unexpected profit, legal profit (legitimate)
and unlawful gain (illegitimate). In addition
to the analysis of balance-sheet indicators, a
special place was occupied by the analysis
of the following indicators: indicators of
liquidity and solvency, financial balance
(risk) indicators, indicators of yield and
profitability, indicators of activity
(management) and revolving fund
indicators. To highlight the relationship
between economic development and the
above-mentioned indicators, the authors
conducted a case study at “Kosarom” Joint-
Stock Company of Paşcani - regional leader
in the production, processing and
valorisation of meat and meat preparations.
