Analysis of balance sheet debit figures

The continuity of a business procedure can only be ensured through the constant recruitment of resources, which are, like the assets of the company  material and immaterial, monetary included  constantly tied to the company. The attachment and recruitment have the same meaning, so under the term recruitment we also mean its attachment to the business activity of the company towards the actualization of a business result. In this case, assets change their form, which can be very diverse, according to their physical characteristics, as well as the function that they have.

Assets, in the form of different states, are recruited with the purpose of achieving a business result, and there is a considerable proportionality in the form of the optimal relationship for every company between the business result and the assets of the company. With that in mind, a business result is the basis and criterion to evaluate the validity of the recruitment of assets, and the recruited assets are the basis and criterion to evaluate the achievement of a business result.

For a business result to be achieved,besides the disposition of assets, other conditions of business need to be met, an appropriate control and executive activity above all. The purpose of the analysis of assets is thus to examine the possibility of the synchronization of the business result and assets, as well as certain parts of the assets.

r Return