Abstract
This paper aims at a better understanding of the way in which the balance sheet analysis is carried out, both in static and dynamic terms. Static analysis is based on the calculation of weights in which each item is expressed as a percentage of the total assets and liabilities and the dynamic analysis is based on the calculation of indices in which the assets and liabilities in the balance sheet are expressed in the form of percentage changes from the same position of a base year as 100% (for fixed base indices) or successively over the previous period (for chain-based indices). The analysis is based on a system of relevant indicators, the interpretation of which can be concluded with regard to the future evolution of economic entities in Romania. The study was based on the structure rates analysed at an economic entity in Hunedoara County, whose object of activity is the wholesale trade of dairy products and edible fats.
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