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Journal: Journal of Research on Trade, Management and Economic Development (JRTMED) (Vol.2, No. 1)

Publication Date:

Authors : ;

Page : 77-85

Keywords : business valuation; financial analysis of operational regulated right; financial analysis of operational regulated debt; setting the best operational practices; data envelopment analysis;

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The valorisation of accounting information contained in the synthesis accounting documents constitutes a priority for any decision maker mandated to manage the investment interests. This paper presents two ways to exploit the accounting information contained in the analytical monthly trial balances belonging to a retrospective reference period equivalent to a financial year (12 calendar months). The first of these concerns the use of accounting information to identify the best operational activity oriented to minimize the transfer of economic benefits towards contingent investment of private and public (commercial and fiscal) interests. The second method presented aimed at using accounting information to identify the best operational activity focused on maximizing control over economic benefits associated operational resources available. The research method is based on data envelopment analysis, a nonparametric analysis method which, in the last 50 years has seen strong growth and wide practical applicability, especially in the management of industrial production or in public service management. The original contribution of the author aims to use data envelopment analysis method for processing accounting information contained in a checking accounting balance. The contribution results in a financial analysis method based on the simplest documentary material but with complex results useable in further analysis of financial management operations, of the risk of financial position and financial performance.

Last modified: 2015-10-07 06:27:25