scholarly journals Financial liquidity of the horticultural enterprise PPO Siechnice in Poland

Equilibrium ◽  
2010 ◽  
Vol 5 (2) ◽  
pp. 243-252
Author(s):  
Irena Kropsz
Keyword(s):  
Balance Sheet ◽  
Food Sector ◽  
Short Term ◽  
Financial Reports ◽  
Financial Condition ◽  
Income Statement ◽  
Key Issues ◽  
Financial Liquidity ◽  
A Company ◽  
Lower Silesia

One of the key issues in evaluating the financial condition of a company is the analysis of assets in relation to the due indebtedness, i.e. short-term obligations. Liquidity ratios calculated in such a manner help in the drawing of conclusions on the liquidity of the enterprise and its ability to pay its short-term liabilities. This paper examines the financial liquidity in 2005-2007 of a horticultural enterprise, producing and selling food, based on information available in the balance sheet, income statement, and the cash flow statement, as published in the company's financial reports. The company was selected using the following criteria: location in Lower Silesia, Poland, in a municipal-rural commune, and operating in the agricultural-food sector. The study was based on business books of the examined company. The economic analysis involved mainly the financial liquidity ratios. Additionally, descriptive and comparative methods were used to characterize and interpret the results. The results of the study show that the company had a good financial situation and had no problems with payment of current obligations without waiting for accounts receivable or de-stocking. Additionally, liquidity analysis based on transfers from its operating activity showed that the obligations of the examined company could be covered by money obtained during its operating activities.

scholarly journals ANALISIS LAPORAN KEUANGAN BANK SYARI’AH TERHADAP KEPUTUSAN NASABAH MEMILIH BANK

2020 ◽  
Vol 1 (4) ◽  
pp. 871-882
Author(s):  
Tentiyo Suharto
Keyword(s):  
Financial Reporting ◽  
Balance Sheet ◽  
Field Research ◽  
Financial Statements ◽  
Financial Reports ◽  
Financial Condition ◽  
Business Results ◽  
A Value ◽  
Income Statement ◽  
Quantitative Descriptive

Financial statements describe the financial condition and results of operations of a company or institution at a certain time or for a certain period of time. The types of financial statements commonly known are: balance sheet or income statement, or business results, cash flow statement, statement of changes in financial position. There are many errors and a lack of media information for analysts on financial reports so that financial reporting data can be manipulated and harm customers or consumers. This type of research is field research using a quantitative descriptive approach. From the research results, it can be seen that the consumer's decision to choose a bank in the high category is 3 people (11.11%) with a value of 52.12 and above. The sample that got the moderate category was 18 people (66.67%), namely the value ranged from 48.1 to 52.12 and the sample that got the low category was 6 people (22.22%), namely a value of 48.1 and below. So thus it can be concluded that the consumer's decision to choose a bank seen from its financial statements can be categorized as moderate.

scholarly journals Analisis Laporan Keuangan dengan Menggunakan Metode Trend sebagai Dasar Menilai Kondisi Perusahaan

2019 ◽  
Vol 3 (1) ◽  
pp. 93-97
Author(s):  
Nur Ilmi Octaviani ◽  
Erry Sunarya ◽  
Kokom Komariah
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Balance Sheet ◽  
Financial Statements ◽  
Literature Study ◽  
Financial Position ◽  
Financial Condition ◽  
Income Statement ◽  
A Company ◽  
Descriptive Method

Financial statements are actually still a problem in a company that really needs to be taken seriously because the good and bad financial statements describe the company's financial condition. The purpose of this research is to find out how the company's financial condition and comparison of predictions of financial statements at PT. Three Pillars of Prosperous Food Tbk. The research method used in this study is a descriptive method with a quantitative approach, in which the authors collect data in the form of balance sheet financial position reports. Data collection techniques used were documentation and literature study. The results of this study indicate that there is a fluctuating development in the balance sheet and income statement, even in the balance sheet from year to year it also fluctuates, the income statement has increased from 2014 to 2016 and always decreases in 2017 Conclusion, by using trend analysis it can be predicted that the value of the postal year will come to experience a fluctuating development which is also the same as in previous years. Keywords: Financial Statements, Trend Methods, Company Conditions

scholarly journals An Empirical Research on Shinepukur Holdings Ltd: Strategy, Accounting, Ratio, Sensitivity and Prospective Analysis

2017 ◽  
pp. 83-92
Keyword(s):  
Real Estate ◽  
Operating Performance ◽  
Market Price ◽  
Balance Sheet ◽  
Real Estate Industry ◽  
Strategy Formulation ◽  
Short Term ◽  
Income Statement ◽  
Point Analysis ◽  
Day By Day

This paper examines how Shinepukur holdings ltd is going well or not? The major operations of the company are related to the development of lands and building apartments. Its operating performance is now going down because of the inefficient strategy formulation. The company cannot use its resources in full swings. Real estate customers purchase land or apartments on credit. Sometimes they fail to pay with in due time. Identifying the projects which customers will pay their credit within short term is important in this business. This policy is not followed by shinepukur. Moreover Managers had taken some unprofitable projects which brought negative return for the company. The company’s core businesses are Apartment project and Land project. Competition in real estate industry is increasing day by day. After du-point analysis, we have found that company’s performance is very much sensitive to its profit margin. In the valuation part we have found the company’s present of equity per share is negative where share market price is 28.50 taka in the last trading day of 2015. This figure indicates market price of share is overvalued. Investors should not buy this company’s share. In prospectus analysis we have made forecast for next three years income statement, balance sheet, cash flow statement on the basis of common size statement analysis.

scholarly journals The Impact of Inventory Valuation Methods on Corporate Financial Reports.

2016 ◽  
Vol 12 (3) ◽  
pp. 125-134
Author(s):  
A. Bruce Caster ◽  
Wanda K. Causseaux
Keyword(s):  
Learning Outcomes ◽  
Business Students ◽  
Balance Sheet ◽  
Financial Statement ◽  
Financial Indicators ◽  
Hypothetical Case ◽  
Financial Reports ◽  
Income Statement ◽  
The Impact

Business students are generally introduced to LIFO and FIFO in their first accounting course. However, that introduction generally focuses exclusively on computing ending inventory and cost of goods sold.  Students are rarely challenged to compute or analyze the impacts of LIFO and FIFO on the income statement, balance sheet, or cash flow statement.  This paper presents a hypothetical case designed to provide a framework within which students can compute, analyze, and discuss the financial statement impacts and economic impacts of choosing one or the other of these accounting methods.  The questions in this case also address the effects of this choice on financial indicators like liquidity ratios, the impacts of each method on quality of earnings, and the potential impacts of IFRS convergence on companies that are currently using LIFO.One important feature of this case is its adaptability to support a variety of learning outcomes in different courses.  This flexibility results from making the questions posed in the case as independent of each other as possible.  That independence allows a professor to select only the questions that support the learning outcomes for that professor’s specific course.  The teaching notes discuss in detail possible course applications and uses of this case.

4. Financial reports of listed companies

2014 ◽  
Author(s):  
Christopher Nobes
Keyword(s):  
Annual Report ◽  
Balance Sheet ◽  
Listed Companies ◽  
Financial Statement ◽  
Financial Assets ◽  
Financial Reports ◽  
Income Statement ◽  
Tangible Assets ◽  
The Difference ◽  
Accounting Ratios

‘Financial reports of listed companies’ considers the components of an annual report and the types of financial statement that companies generally provide: balance sheet, income statement, statement of changes in equity, and cash flow statement. It addresses the following questions: what are assets and how are they measured? What is the difference between depreciation and impairment? Why are various expected expenses and losses not accounted for as liabilities? How can an investor decide which company to lend to or buy shares in? How could managers use accounting to mislead investors? Tangible assets, intangible assets, and financial assets are defined along with liabilities and accounting ratios.

scholarly journals Analisis Kinerja Keuangan dengan Menggunakan Metode Common Size pada PT. Holcim Indonesia Tbk

2019 ◽  
Vol 3 (1) ◽  
pp. 153-159
Author(s):  
Riri Rifardi ◽  
R. Deni Muhammad Danial ◽  
Dicky Jhoansyah
Keyword(s):  
Financial Performance ◽  
Balance Sheet ◽  
Financial Statements ◽  
Profit Margin ◽  
Short Term ◽  
Descriptive Research ◽  
Income Statement ◽  
Net Profit ◽  
Margin Of Safety ◽  
The Common

Financial statements are used as a tool to find out how the financial performance of the company and can produce useful conclusions. This study aims to determine the financial performance of PT. Holcim Indonesia Tbk, which headlined the 2013-2017 balance sheet and income statement using the common size method. The research method applied in this study is to use descriptive research with a quantitative approach. The results of research conducted indicate the current assets of PT. Holcim Indonesia Tbk is not comparable with the short-term liabilities that are borne by the company, this shows the low liquidity of the company, from solvency, the company uses the capital on the assets of most of the liabilities owned, thus decreasing the level of company sovability and can make a low margin of safety for creditor. Judging from the income statement, it shows that the marketing strategy of the company is not good, as seen from the increase in cost of goods sold and making the gross profit margin decrease. For the company's ability to generate profits, the company's net profit margin from year to year has decreased to a loss in 2016-2017. This shows that financial performance has deteriorated because the company's profitability has always declined to the point of loss. Keywords: Financial Performance, Financial Statements, Common Size Method.

Effectiveness of Book Closing Using Web Based Accounting Online System 2.0 to Know the Company's Financial Ratios

2017 ◽  
Vol 1 (1) ◽  
pp. 56-60
Author(s):  
Euis Sitinur Aisyah ◽  
Maimunah Maimunah ◽  
Aris Martono
Keyword(s):  
Cash Flow ◽  
Balance Sheet ◽  
Financial Statements ◽  
Relevant Information ◽  
Financial Ratios ◽  
Web Based ◽  
Online System ◽  
Income Statement ◽  
Long Time ◽  
A Company

Financial ratios are very important in a company, because it is the most effective way to find out financial data on a company by comparing the current financial statements of the company with the previous one. To facilitate this comparison, book closure can be done. Closing the book itself is useful to determine the company's financial position before closing, by looking at the final results of the profit and loss. It is known that the process of closing the book takes a long time with extra precision. However, this has become easier by using WBAOS (Web Based Accounting Online System) 2.0, because companies are more flexible in preparing financial statements, starting from the lane balance sheet, income statement, to the periodic cash flow, where this cash flow provides relevant information regarding cash in and out of the company.   Keywords: ​WBAOS, Financial Ratios and Book Closure.

ANALISIS PENYAJIAN LAPORAN KEUANGAN KOPERASI SIMPAN PINJAM GLOBAL MANDIRI BERDASARKAN PSAK ETAP DESA BEO KABUPATEN TALAUD

2021 ◽  
pp. 105-117
Author(s):  
Jelwin Laliwu ◽  
Tinneke Evie Meggy Sumual ◽  
Linda. A. O Tanor
Keyword(s):  
Balance Sheet ◽  
Financial Statements ◽  
Financial Reports ◽  
Financial Condition ◽  
Savings And Loan

Penelitian ini bertujuan untuk mengetahui apakah laporan keuangan Koperasi Simpan Pinjam Global Mandiri telah sesuai dengan PSAK ETAP. Penelitian ini memiliki sebuah informasi mengenai bagaimana kondisi keuangan pada perusahaan, dan memiliki suatu tujuan yaitu untuk membantu pengguna dalam membuat sebuat keputusan. Hasil Analisis data dan pembahasan menunjukam bahwa Koperasi Simpan Pinjam Global Mandiri  belum sepenuhnya sesuai dengan PSAK ETAP, karena dari 6 Kategori yang terdiri dari Dasar pencatatan, Aset, Kewajiban, Ekuitas, Informasi yang disajikan, dan struktur terdapat 2 kategori yang tidak sesuai dengan ketentuan PSAK ETAP, yaitu tidak terdapatnya akun aset dan kewajiban pajak dan kesalahan dalam klasifikasi neraca.   Kata kunci : Analisis Laporan Keuangan Koperasi Simpan Pinjam Global Mandiri berdasarkan PSAK ETAP Abstrack This study aims to determine whether the financial statements of the Global Mandiri Savings and Loan Cooperative are in accordance with PSAK ETAP.This report has information about how the company’s financial condition is, and has a purpose, namely to assist users in making decisions. From the results of the research conducted, it truns out that the financial statements of independent global savings and loan cooperatives are not in accordance with the ETAP PSAK, because of the 7 groups presented there are not according to the reasons for not having an asset and liability account, also because they made an error when making a balance sheet classification.This research was conducted by taking documentation,conducting an interview and observation. Keywords : Anslysis of the financial reports of independent global savings and loan cooperative based on Etap accounts

scholarly journals IMPLEMENTASI PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA UMKM PASTELLIA INTERMODA BUMI SERPONG DAMAI DENGAN MENGGUNAKAN APLIKASI SI APIK PERIODE 2018 – 2019

2021 ◽  
Vol 4 (2) ◽  
pp. 160
Author(s):  
Bettynia Dwi Orparani ◽  
Yumniati Agustina
Keyword(s):  
Comparative Analysis ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Reports ◽  
Financial Position ◽  
Income Statement ◽  
Fixed Assets ◽  
The Difference ◽  
Descriptive Method

The purpose of this study is to evaluate whether the financial statements based on SAK EMKM have been applied by Pastellia Intermoda Bumi Serpong Damai SMEs, compare the financial statements of Pastellia Intermoda Bumi Serpong Damai SMEs with Si Apik's version of the financial statements, and interpret the results of a comparative analysis which is then drawn into a conclusion. . This research method is a comparative & descriptive method. Data obtained through interviews, observation. Comparative analysis of the data by analyzing the presentation of the financial statements of Pastellia Intermoda Bumi Serpong Damai SMEs with a theory that refers to the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) and comparing financial statements manually with financial reports using the Si Apik application. The results of this study are that the types of financial statements produced are statement of financial position (balance sheet), income statement and cash flow statement, and do not make notes on financial statements (CALK) so that they are not in accordance with SAK EMKM. The difference between the financial statements produced by Pastellia Intermoda Bumi Serpong SMEs and the Si Apik application is in the statement of financial position and income statement related to depreciation of fixed assets

scholarly journals Comparative analysis of selected business indicators of state forest companies

2021 ◽  
Vol 145 (1-2) ◽  
pp. 7-17
Author(s):  
Stjepan Posavec ◽  
Špela Pezdevšek Malovrh ◽  
Makedonka Stojanovska ◽  
Sabina Delić ◽  
Ljiljana Keča
Keyword(s):  
Comparative Analysis ◽  
Forest Management ◽  
Sustainable Forest Management ◽  
Free Market ◽  
Balance Sheet ◽  
Annual Business ◽  
Financial Reports ◽  
Accounting Data ◽  
Financial Characteristics ◽  
A Company

A company that handles natural resources such as forests is a complex economic entity. In addition to economic performance at annual level, the biological component of sustainable forest management should also be considered. It is therefore extremely important to achieve efficient business performance. Financial analysis is a process of determining important business and financial characteristics of a company from accounting data. It is characterized by a wide use of financial reports and various financial indicators - key figures. The paper presents business indicators of the main state-owned forest companies in selected countries of South East Europe (Croatia, Slovenia, Serbia, Bosnia and Herzegovina, and North Macedonia) using the method of comparative analysis based on financial reports (such as balance sheet and income statement). In countries where there are more than one state-owned forest companies, they were selected according to their importance for forest management and business results (share of forests, number of employees, profit and annual felling). The research results show the revenue and expenditure of the selected companies and profitability indicators such as return on equity (ROE) and return on assets (ROA). According to the annual business reports for 2017 and 2018, the company Croatian Forests Ltd. has the highest number of employees (7787 in 2018). The highest ratio ROA (32.17) and ROE (39.82) were achieved in the Slovenian state forestry company in 2017, which was founded in 2016. For 2018, the best results are achieved in the Slovenian Forest Company (SiDG), while the weakest results are achieved in the State Forest Company in North Macedonia. The profit per employee decreased in 2018 for most companies, but most significantly in North Macedonia, where it was four times lower. On the basis of the comparative analysis presented, all companies have a positive cost-benefit ratio, but long-term planning of forest management should follow biological and economic regulations to be competitive on the free market.

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