期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2016
卷号：16
期号：1
语种：English
出版社：Ovidius University Press
摘要：The paper aims to determine if the public healthcare institutions in Romania (particularly in Constanta County) manage the budget limitations in terms of the level of incomes and expenditures, and if these institutions manage to insure the proper level of liquidity in order to satisfy the entity’s creditors for exigible debts. In order to achieve these objectives, we calculated and analyzed the three indicators of liquidity (working capital - required working capital - net treasury) and in order to identify the degree to which the entity can cope with its short-term debts we used a system of liquidity rates. The findings of the research show heterogeneity in the management of the healthcare institutions and different situations in terms of achieving financial equilibrium.
