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ISSN: 2344 - 102X

ISSN-L: 2344 - 102X


Article from Volume 11, Number 2, Year 2023

Author(s): Nicolai Jieri, Victor Cojocaru, Galina Badicu, Svetlana Mihaila
DOI: 10.4316/EJAFB.2023.11214
Abstract: In view of the current economic environment, characterized by permanent changes, competition and exposure to various risks, we believe that revenue analysis serves as a starting point for entities to prepare various analytical reports for internal and external use, since the size, development, structure and stability of revenues depend on the entity's expenses and financial results. In this article, we intend to analyze the evolution of the income of the Cricova SA Wine Combine, reviewing the theoretical aspects and practical applications in terms of financial analysis, through which any shortcomings in the level or source of the entity's income can be determined, with a view to drawing up proposals for the liquidation of the negative moments detected. The research methodology consists of studying the income from a quantitative and dynamic point of view, using horizontal and vertical analysis methods. The investigation involves objective observation, descriptive method with the application of elements of comparison, analysis and deduction, and the Web of Science search engine was used to identify the performance of international scientific research in the researched field.
Keywords: Income Analysis; Income; Sales Revenue; IFRS 15; SNC Revenue.
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