Comparative Analysis Regarding the Financial and Financing Structure of Limited Liability Companies

Comparative Analysis Regarding the Financial and Financing Structure of Limited Liability Companies

Number 8, August 2020  »  Financial accounting and reporting

Lecturer Bogdan Cosmin Gomoi, PhD a
Econ Natalia Ioana Pantelimon b
a "Aurel Vlaicu" University of Arad
b Arad

Abstract: According to the majority of specialists, the financial structure of economic entities refers to their own financing sources (equity) and the long-term external financing sources (long-term or current debts). Equally, the financing structure comprises all financing sources of the economic entities, both those related to the financial structure and operating liabilities. Therefore, the financial structure is part of the financing structure of an economic entity. The present article performs a conceptual and applicative review of the financial and financing structure, focusing on a sample of four limited liability companies, this being the most frequent type of companies in the business environment. The analysis extends over a period of three consecutive financial years and consists in dynamic types of analysis performed on the four selected economic entities, such as absolute deviation and moving deviation.
Classification JEL: G11, G17, G19 | Pages: 30-40

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