Scientific paper ID 2297 : 2022/3

Rositsa Ivanova

The question of the transport company’s financial stability is relevant at all phases and stages of its development. The financial stability is a key prerequisite for the successful development of the transport company under the conditions of market competition. This question is quite relevant in the context of various crises that exist today. The crisis due to the Covid-19 pandemic had adverse impact on the development of the transport sector of the national economy. The increase of the prices of fuels, energy sources and other goods and services, the inflation increase and the development of the military conflict in the vicinity of the territory of Bulgaria are all factors that have adverse effect on the transport industry, the financial position and financial stability of the enterprises operating in this sector.

The objective of this publication is to substantiate and present methods for analysis of the transport company’s financial stability. In order to achieve this objective, the following tasks have to be solved: 1) to describe the nature of the enterprise’s financial stability, 2) to substantiate and systemize the absolute and relative indicators for the financial stability analysis, 3) to systemize the absolute and relative ments (criteria) that determine the relevant financial stability degrees, 4) to carry out benchmark analysis of the financial stability of enterprises in the transport industry.

The object of this article refers to the financial stability of two enterprises in the transport industry, and its subject covers the methodological issues of the analysis of these enterprises’ financial stability.

финансова стабилност транспортно предприятие показатели критерии методика анализfinancial stability Transport Company indicators criteria methods analysisRositsa Ivanova


[1] Ivanova, R. (2019). Edin drug pogled varhu analiza i otsenkata na finansovata stabilnost na predpriyatieto. Conference ”Vanguard scientific instruments in management”, Ravda.
( [1] Иванова, Р. (2019). Един друг поглед върху анализа и оценката на финансовата стабилност на предприятието. Conference ”Vanguard scientific instruments in management”, Ravda. )

[2] Radeva V., „Balgarski talkoven rechnik”, IK „Hermes” S., 2004
( [2] Радева В., „Български тълковен речник”, ИК „Хермес” С., 2004 )

[3] Rajan, G. Raghuram, L. Zingales, “What Do We Know about Capital Structure? Some Evidence from International “, December 1995

[4] Danailov D., „Firmen finansov menidzhmant”, S., izd. „Lyuren”, 1994
( [4] Данаилов Д., „Фирмен финансов мениджмънт”, С., изд. „Люрен”, 1994 )

[5] t.6. Finansovi otcheti
( [5] т.6. Финансови отчети )

[6] Kasarova V., „Modeli i pokazateli za analiz na finansovata ustoychivost na kompaniyata”, studiya,
( [6] Касърова В., „Модели и показатели за анализ на финансовата устойчивост на компанията”, студия, )

[7] The Economist Books, Measuring business performance, Copyright The Economist Newspaper Ltd.,1998

( [8]Устойчивост )




This site uses cookies as they are important to its work.

Accept all cookies
Cookies Policy