Reflectarea performanței financiare a unei companii listate la bursă cu ajutorul contului de profit și pierdere. Studiu de caz: antibiotice S.A

Abstract

The financial performance of a company, regardless of its size or the field in which it operates, is an essential indicator of economic health and sustainability. This is reflected in a complex set of information describing the entity's activity and the efficiency of its resource use, being a key tool in both internal and external analysis. In this context, the analysis of financial performance is particularly relevant for theorists and practitioners alike, having a crucial role in strategic and operational decision-making. The purpose of this study is to explore the specific financial reporting requirements in the context of performance, by analyzing the profit and loss account of a company listed on the Bucharest Stock Exchange. By using the literature and examples from practical life, the research will provide a deeper understanding of the link between financial reporting procedures and the real performance of a company, proposing interpretations and recommendations for a more efficient management of financial resources. The case study included in the article is meant to demonstrate the applicability of the approached topic, the choice of the topic being made based on the consideration that it is essential for a company to know its current status on the market, the aspects it needs to improve in carrying out its activity, as well as for forecasting the economic results in the future years. CZU: 657.44:657.372.12(498); JEL: C61, L65, M41