Determining and Interpreting the Key Financial Indicators in an Audiovisual Organization
The audiovisual sector represents a field of activity that has experienced extraordinary dynamics over the past decades, reflecting itself in increasing individual diversity, as well as increasing competition within the field. The specific features of this sector inevitably influences financial info...
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| Format: | Article |
| Language: | English |
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The Body of Expert and Licensed Accountants of Romania
2024-12-01
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| Series: | CECCAR Business Review |
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https://www.ceccarbusinessreview.ro/determining-and-interpreting-the-key-financial-indicators-in-an-audiovisual-organization-a432d/download-PDF/
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| _version_ | 1841536592671408128 |
|---|---|
| author | Bogdan Cosmin GOMOI |
| author_facet | Bogdan Cosmin GOMOI |
| author_sort | Bogdan Cosmin GOMOI |
| collection | DOAJ |
| description | The audiovisual sector represents a field of activity that has experienced extraordinary dynamics over the past decades, reflecting itself in increasing individual diversity, as well as increasing competition within the field. The specific features of this sector inevitably influences financial information, with the most relevant being the summarized information included in financial reporting. This summarized financial information aim at the financial position, financial performance, and their variation. By capitalizing on this information, various indicators can be determined and interpreted, some derived from the financial position, others from the performance, and others from both. Thus, while structural, solvency, and financial balance indicators describe the financial position, and profitability indicators describe performance, profitability and turnover indicators incur both financial position and financial performance. This paper focuses on determining and interpreting these indicators in the case of a leader in the Romanian audiovisual sector, namely Pro TV SRL, highlighting the specific aspects for the last decade (2014-2023). |
| format | Article |
| id | doaj-art-bceab512df9746779062c6664a19b702 |
| institution | Kabale University |
| issn | 2668-8921 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | The Body of Expert and Licensed Accountants of Romania |
| record_format | Article |
| series | CECCAR Business Review |
| spelling | doaj-art-bceab512df9746779062c6664a19b7022025-01-14T15:33:50ZengThe Body of Expert and Licensed Accountants of RomaniaCECCAR Business Review2668-89212024-12-01511192810.37945/cbr.2024.11.0326688921Determining and Interpreting the Key Financial Indicators in an Audiovisual OrganizationBogdan Cosmin GOMOI0Aurel Vlaicu University of AradThe audiovisual sector represents a field of activity that has experienced extraordinary dynamics over the past decades, reflecting itself in increasing individual diversity, as well as increasing competition within the field. The specific features of this sector inevitably influences financial information, with the most relevant being the summarized information included in financial reporting. This summarized financial information aim at the financial position, financial performance, and their variation. By capitalizing on this information, various indicators can be determined and interpreted, some derived from the financial position, others from the performance, and others from both. Thus, while structural, solvency, and financial balance indicators describe the financial position, and profitability indicators describe performance, profitability and turnover indicators incur both financial position and financial performance. This paper focuses on determining and interpreting these indicators in the case of a leader in the Romanian audiovisual sector, namely Pro TV SRL, highlighting the specific aspects for the last decade (2014-2023). https://www.ceccarbusinessreview.ro/determining-and-interpreting-the-key-financial-indicators-in-an-audiovisual-organization-a432d/download-PDF/ financial indicatorsfinancial positionfinancial performancedetermininginterpretingaudiovisual sector |
| spellingShingle | Bogdan Cosmin GOMOI Determining and Interpreting the Key Financial Indicators in an Audiovisual Organization CECCAR Business Review financial indicators financial position financial performance determining interpreting audiovisual sector |
| title | Determining and Interpreting the Key Financial Indicators in an Audiovisual Organization |
| title_full | Determining and Interpreting the Key Financial Indicators in an Audiovisual Organization |
| title_fullStr | Determining and Interpreting the Key Financial Indicators in an Audiovisual Organization |
| title_full_unstemmed | Determining and Interpreting the Key Financial Indicators in an Audiovisual Organization |
| title_short | Determining and Interpreting the Key Financial Indicators in an Audiovisual Organization |
| title_sort | determining and interpreting the key financial indicators in an audiovisual organization |
| topic | financial indicators financial position financial performance determining interpreting audiovisual sector |
| url |
https://www.ceccarbusinessreview.ro/determining-and-interpreting-the-key-financial-indicators-in-an-audiovisual-organization-a432d/download-PDF/
|
| work_keys_str_mv | AT bogdancosmingomoi determiningandinterpretingthekeyfinancialindicatorsinanaudiovisualorganization |