The analysis of the indicators that measure the economic and financial results is a very complex issue involving a number of theoretical and methodological aspects arising from the financial and economic activity of a company. The analysis of the indicator’s system specific to the business...

The complexity of economic and financial operations of a company has as consequences positive or negative results, which are reflected in the financial statements. One of these statements that play an important role in the analysis of the company’s performance is the profit and loss account....