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Mateș, Adelin-Nicolae
CECCAR Business Review, 12/2022, Letnik: 3, Številka: 11Journal Article
Considering the current context of the economy caused by the onset of the energy crisis, through the continuous increase in the prices of natural gas, and implicitly of electricity, during 2021, and its deepening due to the war in Ukraine, at the level of 2022, which affected especially the financial situation of consumers of household energy products, but also of non-household ones, it is important to identify how electricity and natural gas suppliers on the Romanian market were also affected financially. For this purpose, we should take into account the fact that on the market there are both suppliers who produce their energy resources by exploiting the underground resources and their own hydroelectric plants, but also suppliers who purchase wholesale electricity and natural gas to supply energy to final consumers, which can be analyzed based on the implementation of indicators of the financial diagnosis concerning the tax statements. Thus, throughout this article, we aimed to present the individual analysis of the application of indicators used in the financial diagnosis on the consolidated financial statement of Romgaz SA, as a representative of the energy producers and distributors category, and Electrica SA, as a representative of the energy buyers category on the market, with the aim of supplying the consumers, at the level of the first semester of 2022. We made a comparative analysis of the results of the two as well, with the aim of identifying the most financially vulnerable category in the fight against the energy crisis.
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Leto | Faktor vpliva | Izdaja | Kategorija | Razvrstitev | ||||
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JCR | SNIP | JCR | SNIP | JCR | SNIP | JCR | SNIP |
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Vir: Osebne bibliografije
in: SICRIS
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