scholarly journals The Transposition of the Balance Sheet to Financial and Functional Balance Sheet. Research and Development

2016 ◽  
Author(s):  
Liana Gadau
Keyword(s):  
Research And Development ◽  
Balance Sheet ◽  
Functional Balance

scholarly journals The transposition of the balance sheet to financial and functional balance sheet. Research and development

10.26458/1532 ◽  
2015 ◽  
Vol 15 (3) ◽  
pp. 21
Author(s):  
Liana GĂDĂU
Keyword(s):  
Research And Development ◽  
Balance Sheet ◽  
Bankruptcy Risk ◽  
Functional Balance ◽  
Functional Equilibrium ◽  
Financial Balance ◽  
Operating Cycles

As the title suggests, through this paper we want to highlight the necessity of treating again the content and the form of the balance sheet in order to adapt it to a more efficient analysis, this way surpassing the informational valences of the classic balance sheet.The functional and the financial balance sheet will be taken into account. These models of balance sheet permit the complex analyses regarding the solvability or the bankruptcy risk of an enterprise to take place, and also other analyses, like the analysis of the structure and the financial/ functional equilibrium, the analysis of the company on operating cycles and their role in the functioning of the company. Through the particularities offered by each of these two models of balance sheet, we want to present the advantages of a superior informing. This content of this material is based on a vast investigation of the specialized literature.   

BALANCE MODEL OF INNOVATION PROCESS STABILIZATION

2021 ◽  
Vol 1 (3) ◽  
pp. 40-45
Author(s):  
Andrey Stanislavovich Slavyanov ◽  
Keyword(s):  
Research And Development ◽  
Balance Sheet ◽  
Innovation Process ◽  
Balance Model ◽  
Production Cycle ◽  
Input Output ◽  
Timely Manner ◽  
Management Decisions ◽  
Industrial Organizations

The paper shows that due to the emerging investment imbalance between scientific and industrial organizations, the innovation process becomes unstable, the results of research and development cannot be integrated into the production cycle in a timely manner, which leads to their moral aging. On the basis of the input – output model, a balance sheet model of the innovation process is proposed, which allows supporting management decisions to eliminate emerging investment imbalances.

scholarly journals Measuring Firm Performance: Testing a Proposed Model

2018 ◽  
Vol 13 (2) ◽  
pp. 103-114 ◽  
Author(s):  
Mihaela Herciu ◽  
Radu Alexandru Șerban
Keyword(s):  
Growth Rate ◽  
Firm Performance ◽  
Research And Development ◽  
Balance Sheet ◽  
Performance Testing ◽  
Net Income ◽  
Return On Assets ◽  
Revenue Growth ◽  
Income Statement ◽  
Proposed Model

AbstractFirm performance is a very complex and exhaustive concept. It can be related to many factors: starting with variables from balance sheet, income statement or cash-flow statement, continuing with research and development expenses or IT competences, and last but not least with intangible assets like human capital, goodwill, or brand value. The purpose of the present paper is to develop and test a model in order to measure firm performance by considering US companies that are ranked into the Global Fortune 500. In this study we used control variables (assets growth rate, net income growth rate and revenue growth rate) and depended variables – return on assets (ROA), debt to equity, research and development expenses to total operating expenses, environment, social and governance rating, Tobin‘s q – to measure firm performance. The article‘s findings suggest that when analyzing the firm performance much more factors must be considered.

scholarly journals Factors Contributing to the Categorization of Worst Performing Companies. The Case of Protein Sesign Labs, Inc. (PDLI)

2009 ◽  
Author(s):  
CHIAKU CHUKWUOGOR NDU
Keyword(s):  
Research And Development ◽  
Cash Flow ◽  
Protein Design ◽  
Percent Level ◽  
Balance Sheet ◽  
Chief Executive ◽  
Cash Flows ◽  
Return On Equity ◽  
Asset Turnover ◽  
Flow Situation

THIS PAPER EXAMINES THE FINANCIAL PERFORMANCE OF ONE OF THE 2002 WORST PERFORMING COMPANY, PROTEIN DESIGN LABS INC. FOR THE PERIOD 1993 TO 2002. FINDINGS INDICATE THAT THE PROFITABILITY RATIOS SUCH AS RETURN ON EQUITY, RETURN ON ASSETS AND NET PROFIT MARGIN WERE NEGATIVE FOR MOST OF THE YEARS BETWEEN 1993 AND 2004. THE PEARSON'S CORRELATION COEFFICIENT BETWEEN PROTEIN DESIGN'S NET SALES AND R & D EXPENDITURE FOR THE PERIOD 1993 TO 2004 IS .85 AND IS SIGNIFICANT AT 1 PERCENT LEVEL. BETWEEN 1996 AND 2004, ANNUAL EXPENDITURES ON RESEARCH AND DEVELOPMENT EXCEEDED THE ANNUAL NET SALES. THE CURRENT RATIO OF PROTEIN DESIGN RANGES BETWEEN 10:1 AND 58:1 IN 1998 AND 2000 RESPECTIVELY. PROTEIN DESIGN IS BY FAR MORE LIQUID THAN ITS COMPETITORS. THE CASH FLOW ADEQUACY AND CASH INTEREST COVERAGE RATIOS INDICATE THAT PROTEIN DESIGN WAS EXTREMELY LIQUID FOR MOST OF THE PERIOD. CASH FLOWS FROM FINANCING WERE RESPONSIBLE FOR HEALTHY CASH FLOW SITUATION. THE EFFICIENCY RATIOS WERE POOR. THEY SHOW THAT DURING THE PERIOD, PROTEIN DESIGN HAD THE LOWEST TOTAL ASSET TURNOVER WHEN COMPARED TO ITS IMMEDIATE COMPETITORS SUCH AS CORIXA AND MEDUMMUNE. DESPITE POOR EARNINGS GENERATING PERFORMANCE, PROTEIN DESIGN IS AMONG THE TOP EMERGING PHARMACEUTICAL COMPANIES ATTRACTING HIGH CORPORATE ALLIANCES AND INVESTORS' CONFIDENCE. WITH A NEW CHIEF EXECUTIVE, A NEW PRESIDENT OF RESEARCH AND DEVELOPMENT, AND A STRONG BALANCE SHEET, PROTEIN DESIGN LABS INC IS EXPECTING GREATER PROFITABILITY IN THE FUTURE.

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