<abstract xmlns="http://www.w3.org/1999/xhtml"><p>The capitalization of the information provided through the balance sheet should be one of the priorities of the organization’s manager. This is because the processed accounting information is the one that contributes to the setting of objectives and strategy and at the same time provides the necessary information capital for proper management of the activity. For these reasons, the article presents a series of financial constructions based on the accounting information provided through the financial accounting system and centralized in the balance sheet. The aim of the paper is to capture the benefits of using it by management and not to detail indicators / rates / tools in terms of calculation methods.</p></abstract>

The capitalization of the information provided through the balance sheet should be one of the priorities of the organization’s manager. This is because the processed accounting information is the one that contributes to the setting of objectives and strategy and at the same time provides the necessary information capital for proper management of the activity. For these reasons, the article presents a series of financial constructions based on the accounting information provided through the financial accounting system and centralized in the balance sheet. The aim of the paper is to capture the benefits of using it by management and not to detail indicators / rates / tools in terms of calculation methods.

Exploratory Study on the Capitalization of Accounting Information by Financial Constructions Determined on the Basis of the Balance Sheet

“Nicolae Bălcescu” Land Forces Academy

Scientific Bulletin

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

The capitalization of the information provided through the balance sheet should be one of the priorities of the organization’s manager. This is because the...

Exploratory Study on the Capitalization of Accounting Information by Financial Constructions Determined on the Basis of the Balance Sheet

Published Online: Jan 19, 2018

Page range: 79 - 85

DOI: https://doi.org/10.1515/bsaft-2017-0010

Keywords
Accounting information, balance sheet, financial accounting, financial position, rates

© 2017 Alina-Teodora Ciuhureanu, published by De Gruyter Open

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Exploratory Study on the Capitalization of Accounting Information by Financial Constructions Determined on the Basis of the Balance Sheet

Published Online: Jan 19, 2018

Page range: 79 - 85

DOI: https://doi.org/10.1515/bsaft-2017-0010

KeywordsAccounting information, balance sheet, financial accounting, financial position, rates

© 2017 Alina-Teodora Ciuhureanu, published by De Gruyter Open

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Keywords
Accounting information, balance sheet, financial accounting, financial position, rates