USING THE FINANCIAL ACCOUNTING INFORMATION IN A COMPANY’S DECISION-MAKING PROCESSES

Marioara Ilea Faculty of Horticulture, University of Agricultural Sciences and Veterinary Medicine, 3-5 Mănăştur Street, Cluj-Napoca, 400372, Cluj
Lucica Armanca Faculty of Horticulture, University of Agricultural Sciences and Veterinary Medicine, 3-5 Mănăştur Street, Cluj-Napoca, 400372, Cluj

DOI: https://doi.org/10.15835/agrisp.v107i3-4.13148

Keywords: economic performances, wood exploitation, analysis, tourism development, guest houses

Abstract

The constant change of economic tendencies is encouraging our need to know the real stage of performance of an economic entity and the resulting opportunities and threats. The main objective of this work is the operations diagnosis of a company doing business in the forest industry by means of an economic and financial analysis, in order to follow its financial trend. Starting from this objective the company’s opportunity to develop a new business field, i.e. tourism has been assessed.

Published

2018-12-15

Issue

Vol. 107 No. 3-4 (2018): AGRICULTURA

Section

Research articles

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

The papers published in the journal are licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License, which permits unrestricted, non-commercial use, distribution and reproduction in any medium, provided the work is properly cited.

Open Access Journal: The journal allow the author(s) to retain publishing rights without restrictions. Authors are allowed to read, download, copy, distribute, print, search, or link to the full texts of the articles, or use them for any other lawful purpose, without asking prior permission from the publisher or the author.

Authors who publish with this journal agree to the following terms:
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under the Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).