Sector Analysis - Maintenance and Repair of Motor Vehicles and Retail Trade of Motor Vehicle Parts and Accessories

2018 Finanţe: Provocările viitorului  
This study analyses the consolidated financial indicators evolution for all active companies in the following sectors: maintenance and repair of motor vehicles (NACE 4520), retail trade of motor vehicle parts and accessories (NACE 4532). The companies' classification in this sector is made on the basis of the main declared NACE code, according to financial statements submitted to the Ministry of Public Finance for the 2013-2017 period (the last five financial years available at the date of this
more » ... at the date of this study). The appendix at the end of the study includes the formulas used for each indicator, as well as their interpretation. For calculating the financial indicators evolution, the two effects that can influence the final results have been eliminated: the survival effect - which generates the tendency for average indicators improvement due to the removal of companies that have entered into insolvency or have interrupted their activity (most of them having financial difficulties); the regeneration effect - which generates the tendency to decrease the financial indicators due to the registration of new companies, most of them having a weak financial situation in the first year of activity.
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