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Analysis of the financial performance of the pharmaceutical industry sector in Romania in the pre- and post-pandemic period
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Publisher: Editura Universitară
Author: Izabela Diana Hada (Goia)
Edition: I
Pages: 306
ISBN: 978-606-28-1913-2
DOI: 10.5682/9786062819132
Publisher year: 2024
Product Code:
9786062819132
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The evolution of the economic environment emphasizes the relevance and necessity of knowing performance, a complex indicator that represented and represents a priority, an assurance of profitable economic results, a measure of profit, growth, productivity, and value creation.
The pharmaceutical sector is of immense importance as a global sector, being a vital field of activity that, through the supply of medicines, contributes to the diagnosis, treatment, maintenance, maintenance and preservation of the health of the population.
The paper discusses concepts, ideas, questions, answers, solutions regarding:
- financial performance and the use of financial performance analysis models as a tool for monitoring the state of health of the economic entity;
- the impact of the health crisis on the economic environment;
- pre- and post-pandemic evolution of the global, European and national pharmaceutical sector;
- analysis of the evolution of indicators of the position and financial performance of the pharmaceutical processing industry in Romania, based on the information provided by the financial reports, in the pre-pandemic period 2000-2019 (20 years) compared to the period 2020-2021.
The work comes with a significant contribution to the support of students, master's students, doctoral students, teaching staff, as well as different categories of potential users of accounting information: managers, professional organizations, economists, entrepreneurs, and more.
The pharmaceutical sector is of immense importance as a global sector, being a vital field of activity that, through the supply of medicines, contributes to the diagnosis, treatment, maintenance, maintenance and preservation of the health of the population.
The paper discusses concepts, ideas, questions, answers, solutions regarding:
- financial performance and the use of financial performance analysis models as a tool for monitoring the state of health of the economic entity;
- the impact of the health crisis on the economic environment;
- pre- and post-pandemic evolution of the global, European and national pharmaceutical sector;
- analysis of the evolution of indicators of the position and financial performance of the pharmaceutical processing industry in Romania, based on the information provided by the financial reports, in the pre-pandemic period 2000-2019 (20 years) compared to the period 2020-2021.
The work comes with a significant contribution to the support of students, master's students, doctoral students, teaching staff, as well as different categories of potential users of accounting information: managers, professional organizations, economists, entrepreneurs, and more.
-
Analysis of the financial performance of the pharmaceutical industry sector in Romania in the pre- and post-pandemic period
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Izabela Diana Hada (Goia) is an associate professor of the Faculty of Economic Sciences of the "1 Decembrie 1918" University in Alba Iulia, economist and doctor of accounting. He completed his studies as the head of the graduation program of both the "Accounting and management informatics" undergraduate program (2012-2015 graduation) and the master's program "Audit and control of economic agents" (2015-2017 graduation) from the University " December 1, 1918" from Alba Iulia. Economist with over 8 years of experience in financial-accounting practice, Izabela Diana Hada (Goia) is the author and co-author of a number of 19 scientific articles published in magazines/journals indexed in international databases, and of a number of 11 works held at international conferences/ national scientific communication sessions.
LIST OF FIGURES/9
LIST OF TABLES/11
LIST OF GRAPHICS/14
INTRODUCTION/19
The general context of the research/19
The motivation for choosing the theme/21
Research objectives/24
Research methodology/27
Brief contents of chapters/29
CHAPTER 1. FINANCIAL - ACCOUNTING DIAGNOSIS: PURPOSE OF ESTABLISHING THE HEALTH STATE OF THE ECONOMIC ENTITY/32
1.1. Theoretical considerations regarding the accounting financial diagnosis/32
1.1.1. Conceptual delimitations regarding diagnostic activity/32
1.1.2. Accounting financial diagnosis: typology, objectives, importance/35
1.2. The need and role of the accounting financial diagnosis/42
1.3. Terminological landmarks regarding the concepts of: diagnosis, analysis, control, audit/44
1.4. The relationship between financial accounting diagnosis and financial economic analysis/49
1.5. Risk as a central element of the accounting financial diagnosis/54
1.6. Data sources used in accounting financial diagnosis/57
1.7. The utility and users of the accounting financial diagnosis/60
CHAPTER 2. THEORETICAL FOUNDATIONS REGARDING FINANCIAL PERFORMANCE/63
2.1. Conceptual delimitations regarding the notion of performance/63
2.2. The relationship between performance, profit and availabilities/70
2.2.1. Income and expenses – pillars of profit/71
2.2.2. Performance, profit, availabilities/78
2.3. Financial performance measurement: typology, indicators, importance/81
2.4. Application of International Financial Reporting Standards and their impact on financial performance measurement/86
2.5. The implications of accounting policies on performance/90
2.6. Financial Performance Analysis Models/96
2.6.1. Financial performance measurement based on interim management balances/96
2.6.2. Measuring financial performance based on profitability and profitability indicators/99
2.6.2.1. Profitability indicators and performance appraisal /100
2.6.2.2. Rates of return and performance appraisal/103
2.6.3. Measuring financial performance based on added value/106
2.6.4. Measuring financial performance based on indicators of liquidity, solvency and financial balance/108
CHAPTER 3. ANALYSIS OF THE FINANCIAL PERFORMANCE OF THE PHARMACEUTICAL INDUSTRY SECTOR IN THE PRE AND POST PANDEMIC PERIOD/115
3.1. The evolution of the global, European and national pharmaceutical sector in the pre-pandemic period/115
3.1.1. Developments and trends in the global pharmaceutical sector in the pre-pandemic period/116
3.1.2. Developments and trends in the European pharmaceutical sector in the pre-pandemic period/126
3.1.3. Developments and trends in the national pharmaceutical sector in the pre-pandemic period/140
3.2. The COVID 19 pandemic – the invisible enemy of the economic environment/153
3.3. Diagnosis of the impact of the COVID 19 pandemic on the pharmaceutical industry/160
3.4. Developments and trends in the global pharmaceutical industry during the pandemic/164
3.5. Developments and trends in the European pharmaceutical industry during the COVID 19/168 pandemic
3.6. Developments and trends in the national pharmaceutical industry during the COVID 19/173 pandemic
3.7. The importance of research and development in the pharmaceutical industry/180
CHAPTER 4. RESEARCH ON THE EVOLUTION OF FINANCIAL PERFORMANCE ASSESSMENT INDICATORS AT ECONOMIC ENTITIES BELONGING TO THE PHARMACEUTICAL PROCESSING INDUSTRY IN ROMANIA IN THE PRE AND POST PANDEMIC PERIOD/187
4.1. Description of the economic entities used as the basis of the research/187
4.2. Developments regarding the financial position and performance of economic entities in the pharmaceutical industry in Romania during 2000 2019/192
4.2.1. Evolution of the average number of employees in the pharmaceutical industry in Romania during 2000 2019/193
4.2.2. The evolution of assets in the pharmaceutical industry in Romania during the period 2000 2019/197
4.2.3. Capital evolution in the Romanian pharmaceutical industry in the period 2000 2019/203
4.2.4. The evolution of the turnover in the pharmaceutical industry in Romania during the period 2000 2019/205
4.2.5. The evolution of gross and net profit in the pharmaceutical industry in Romania during the period 2000 2019/207
4.3. Analysis and evolution of indicators for assessing the financial performance of economic entities belonging to the pharmaceutical industry in Romania during the period 2000 2019/212
4.3.1. Analysis and evolution of the net profit margin in the pharmaceutical industry in Romania during the period 2000 2019/213
4.3.2. Analysis and evolution of financial, economic and commercial profitability in the pharmaceutical industry in Romania during the period 2000 2019/214
4.3.3. Analysis and evolution of the profitability of revenues and expenses in the pharmaceutical industry in Romania during the period 2000 2019/219
4.3.4. Analysis and evolution of debts and the degree of indebtedness in the pharmaceutical industry in Romania during 2000 2019/223
4.3.5. Analysis and evolution of solvency in the pharmaceutical industry in Romania during 2000 2019/227
4.4. The impact of the Covid 19 pandemic on the position and financial performance of economic entities belonging to the pharmaceutical industry in Romania/229
4.4.1. The impact of the Covid 19 pandemic on the indicators of the financial position of economic entities belonging to the pharmaceutical industry in Romania during 2019 2021/229
4.4.2. The impact of the Covid 19 pandemic on the financial performance indicators of economic entities belonging to the pharmaceutical industry in Romania during 2019 2021/235
4.5. Research on the impact of the determining factors on the profitability of the pharmaceutical industry sector in Romania using econometric modeling/241
4.5.1. The impact of determinants on economic profitability/
4.5.2. The impact of determinants on financial profitability/258
CONCLUSIONS/266
Own contributions/277
Limits of the research/279
Future Research Directions/280
BIBLIOGRAPHICAL REFERENCES/282
ANNEXES/298
Annex list/298
LIST OF TABLES/11
LIST OF GRAPHICS/14
INTRODUCTION/19
The general context of the research/19
The motivation for choosing the theme/21
Research objectives/24
Research methodology/27
Brief contents of chapters/29
CHAPTER 1. FINANCIAL - ACCOUNTING DIAGNOSIS: PURPOSE OF ESTABLISHING THE HEALTH STATE OF THE ECONOMIC ENTITY/32
1.1. Theoretical considerations regarding the accounting financial diagnosis/32
1.1.1. Conceptual delimitations regarding diagnostic activity/32
1.1.2. Accounting financial diagnosis: typology, objectives, importance/35
1.2. The need and role of the accounting financial diagnosis/42
1.3. Terminological landmarks regarding the concepts of: diagnosis, analysis, control, audit/44
1.4. The relationship between financial accounting diagnosis and financial economic analysis/49
1.5. Risk as a central element of the accounting financial diagnosis/54
1.6. Data sources used in accounting financial diagnosis/57
1.7. The utility and users of the accounting financial diagnosis/60
CHAPTER 2. THEORETICAL FOUNDATIONS REGARDING FINANCIAL PERFORMANCE/63
2.1. Conceptual delimitations regarding the notion of performance/63
2.2. The relationship between performance, profit and availabilities/70
2.2.1. Income and expenses – pillars of profit/71
2.2.2. Performance, profit, availabilities/78
2.3. Financial performance measurement: typology, indicators, importance/81
2.4. Application of International Financial Reporting Standards and their impact on financial performance measurement/86
2.5. The implications of accounting policies on performance/90
2.6. Financial Performance Analysis Models/96
2.6.1. Financial performance measurement based on interim management balances/96
2.6.2. Measuring financial performance based on profitability and profitability indicators/99
2.6.2.1. Profitability indicators and performance appraisal /100
2.6.2.2. Rates of return and performance appraisal/103
2.6.3. Measuring financial performance based on added value/106
2.6.4. Measuring financial performance based on indicators of liquidity, solvency and financial balance/108
CHAPTER 3. ANALYSIS OF THE FINANCIAL PERFORMANCE OF THE PHARMACEUTICAL INDUSTRY SECTOR IN THE PRE AND POST PANDEMIC PERIOD/115
3.1. The evolution of the global, European and national pharmaceutical sector in the pre-pandemic period/115
3.1.1. Developments and trends in the global pharmaceutical sector in the pre-pandemic period/116
3.1.2. Developments and trends in the European pharmaceutical sector in the pre-pandemic period/126
3.1.3. Developments and trends in the national pharmaceutical sector in the pre-pandemic period/140
3.2. The COVID 19 pandemic – the invisible enemy of the economic environment/153
3.3. Diagnosis of the impact of the COVID 19 pandemic on the pharmaceutical industry/160
3.4. Developments and trends in the global pharmaceutical industry during the pandemic/164
3.5. Developments and trends in the European pharmaceutical industry during the COVID 19/168 pandemic
3.6. Developments and trends in the national pharmaceutical industry during the COVID 19/173 pandemic
3.7. The importance of research and development in the pharmaceutical industry/180
CHAPTER 4. RESEARCH ON THE EVOLUTION OF FINANCIAL PERFORMANCE ASSESSMENT INDICATORS AT ECONOMIC ENTITIES BELONGING TO THE PHARMACEUTICAL PROCESSING INDUSTRY IN ROMANIA IN THE PRE AND POST PANDEMIC PERIOD/187
4.1. Description of the economic entities used as the basis of the research/187
4.2. Developments regarding the financial position and performance of economic entities in the pharmaceutical industry in Romania during 2000 2019/192
4.2.1. Evolution of the average number of employees in the pharmaceutical industry in Romania during 2000 2019/193
4.2.2. The evolution of assets in the pharmaceutical industry in Romania during the period 2000 2019/197
4.2.3. Capital evolution in the Romanian pharmaceutical industry in the period 2000 2019/203
4.2.4. The evolution of the turnover in the pharmaceutical industry in Romania during the period 2000 2019/205
4.2.5. The evolution of gross and net profit in the pharmaceutical industry in Romania during the period 2000 2019/207
4.3. Analysis and evolution of indicators for assessing the financial performance of economic entities belonging to the pharmaceutical industry in Romania during the period 2000 2019/212
4.3.1. Analysis and evolution of the net profit margin in the pharmaceutical industry in Romania during the period 2000 2019/213
4.3.2. Analysis and evolution of financial, economic and commercial profitability in the pharmaceutical industry in Romania during the period 2000 2019/214
4.3.3. Analysis and evolution of the profitability of revenues and expenses in the pharmaceutical industry in Romania during the period 2000 2019/219
4.3.4. Analysis and evolution of debts and the degree of indebtedness in the pharmaceutical industry in Romania during 2000 2019/223
4.3.5. Analysis and evolution of solvency in the pharmaceutical industry in Romania during 2000 2019/227
4.4. The impact of the Covid 19 pandemic on the position and financial performance of economic entities belonging to the pharmaceutical industry in Romania/229
4.4.1. The impact of the Covid 19 pandemic on the indicators of the financial position of economic entities belonging to the pharmaceutical industry in Romania during 2019 2021/229
4.4.2. The impact of the Covid 19 pandemic on the financial performance indicators of economic entities belonging to the pharmaceutical industry in Romania during 2019 2021/235
4.5. Research on the impact of the determining factors on the profitability of the pharmaceutical industry sector in Romania using econometric modeling/241
4.5.1. The impact of determinants on economic profitability/
4.5.2. The impact of determinants on financial profitability/258
CONCLUSIONS/266
Own contributions/277
Limits of the research/279
Future Research Directions/280
BIBLIOGRAPHICAL REFERENCES/282
ANNEXES/298
Annex list/298
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