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ANALYSIS BASED ON THE BALANCE SHEET AT ALFA JOINT STOCK COMPANY
Abstract
The development of the market economy and th e increase in its degree of complexity requires complete operative economic informa tion. The balance sheet stands for the accounting method procedure through which ther e can be controlled the way of using material and human resources in view of making necessary decisions. The balance sheet-based analysis - i.e. the diagnosis an alysis - is oriented towards revealing the financial position of the company, its capaci ty to generate monetary surplus values guaranteeing its financial equilibrium and development. The case study regarding the financial equilibrium was achieved on the example of ALFA Joint Stock Company, and there were emphasized the indicators via which there can be assessed the activity performed by the company along three financial periods, and on the other side their use to elaborating previsions and prognoses for the future activity.
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References6
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