WORKING CAPITAL MANAGEMENT AND PROFITABILITY: A CASE OF ALBA COUNTY COMPANIES
Journal Title: Annales Universitatis Apulensis series Oeconomica - Year 2010, Vol 12, Issue 1
Abstract
The purpose of this study is to analyze the efficiency of working capital management of companies from Alba County. The relation between the efficiency of the working capital management and profitability is examined using Pearson correlation analyses and using a sample of 20 annual financial statements of companies covering period 2004-2008. The conclusion to our study is that there is a weak negative liniar correlation between working capital management indicators and profitability rates.
Authors and Affiliations
Adina Elena Dănuleţiu
Keywords
Related Articles
- EP ID EP91809
- DOI -
- Views 70
- Downloads 0
CALL FOR PROFESSIONAL JUDGMENT POLICY AND ACCOUNTING ESTIMATES CHANGES WITHIN PUBLIC INSTITUTIONS
Professional accountants have an important role in society, moreover that they can be distinguished from other professions by assuming responsibility to the public. Policies and accounting estimates require the call fo...
AN INVESTIGATIONAL RESEARCH ON THE CORRELATION BETWEEN THE MANAGER’S ROLE IN TRAINING PROGRAMS AND TRAINING TRANSFER IN A LOCAL GOVERNMENT OFFICE IN MALAYSIA
This research was designed to investigate the correlation between manager’s role and training transfer. A survey method was employed to gather 427 usable questionnaires from government servants in a local government offi...
THE ENVIRONMENTAL APPROACH OF SLATINA CITY REGARDING WASTE MANAGEMENT
This article is focused both on a general description and the actual process of waste management in the area of Slatina city. After the conceptual presentation, causes and classes of waste, the article develops and descr...
THE ASSESSEMENT OF UNCERTAINTY IN PREDICTIONS DETERMINED BY THE VARIABLES AGGREGATION
The aggregation of the variables that compose an indicator, as GDP, which should be forecasted, is not mentioned explicitly in literature as a source of forecasts uncertainty. In this article we demonstrate that variable...
ENSURING THE QUALITY OF SERVICES BY MAKING COSTS EFFECTIVE IN THE MANAGEMENT OF RURAL TOURIST BOARDING HOUSES
Lately, the number of the rural boarding houses has grown considerably, the researches registering a progressive evolution. The latest official records provided by the National Institute of Statistics were made in 2007 a...