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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 3, Number 1, Year 2015| THEORETICAL AND APPLIED APPROACHES ON THE CORRELATION BETWEEN THE RATES OF SYNTHESIS OF THE BALANCE SHEET AND FINANCING RATIOS | 
Download | | Author(s): Camelia Catalina Mihalciuc, Anisoara Niculina Apetri | | DOI: 10.4316/EJAFB.2015.3110 | | Abstract: The rates of synthesis of the balance sheet correlate with the financing ratios determined on the basis of the balance sheet and indirectly reflect the company's financial structure. The rates of synthesis, also called financial balance coefficients, are calculated based on the information and correlations between asset and liability positions. In calculating these coefficients there have been made a clear distinction between stable resources and stable usage, on the one hand, and current assets and short-term debt, on the other hand. In order to achieve the objective in this paper, we specifically endorsed the release of information in the financial balance regarding a Romanian textile company, for a five-year analysis period, which is from 2009 to 2013. Thus, in order to exploit the information covered in the balance sheet, we conducted a diagnosis regarding the rates of synthesis calculated on the basis of information and correlations between asset and liability positions; the financing ratios, which analyzes the relative importance and the time evolution of different sources of financing used by the company. | | Keywords: Rate Of Synthesis, Financing Ratio, Financial Balance | References:
1. Halpern, P., Westonm, J., F., Brigham, E., F. (1998) - Finance Management. The Canadian Pattern., The Economic Publishing House, Bucharest.
2. Mihalciuc Camelia C?t?lina, (2009), Recovery Of Financial And Accounting Information In Enterprise Diagnosis, Sedcom Libris Publishing House, Ia?i.
3. Petrescu, S., (2006) - Analysis And Financial Accounting Diagnosis. Theoretical And Applicative Guide, CECCAR Publishing House, Bucharest.
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