期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2012
卷号：1
期号：14
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：This paper investigates the accuracy of Top of the Companies elaborated by Alba County Chamber of Commerce and Industry and Agriculture based on theirs turnover. Thus, we want a correction to be made for the Top of the Companies and a change to be made for the Chamber of Commerce and Industry of Romania Regulation in what concerns the way to establish the order in which companies are ranked in the county competition. The analysis was performed by calculating the coefficient of variation. The results show that the Top of the Companies was not properly determined so we have proposed elaboration of another ranking based on company’s turnover, net profit and total debts. The result of the latter ranking showed a strong dependency between the two indicators by calculating Pearson's coefficient.
关键词：turnover; coefficient of variation; profit and loss account; Pearson's coefficient; financial;statements.c
