In addition to the study “Audit and accountancy market”, a detailed research of the sector was developed through analysis of the companies that registered this activity as core business and declared their data to NTRO (NACE codes analyzed: 6920). For a segmented approach of the domain companies were structured in 13 groups of size: 0; 0-100 K EUR; 100-500 K EUR; 500 K-1.000 K EUR; 1-5 Mn. EUR; 5-10 Mn. EUR; 10-20 Mn. EUR; 20-50 Mn. EUR; 50-100 Mn. EUR; 100-500 Mn. EUR; 500-1.000 Mn. EUR; OVER 1.000 Mn. EUR. Number of companies analyzed:9,251 (2013)
The report is structured as follows: 1. Graphic analysis and interpretation of the following categories of indicators: a) Dynamic - annual variation of: i. Turnover ii. Profit iii. Number of employees iv. Number of companies b) Profitability i. Net profit margin ii. Turnover / employee iii. Profit / employee iv. Turnover / company v. Profit / company c) Management i. Inventories turnover ii. Total assets turnover iii. Receivables turnover iv. Total debts / total assets d) Debt ratios – total debts / total assets
2. Graphic analysis of the net profit formation of companies groups breakdown by turnover criterion. Indicators calculated for 2008-2013 provide an extensive and thorough assessment of the development and influences registered in the market and are a barometer that addresses both companies on the specific field and firms in the consulting, auditing, market research areas.
Table Of Contents
Romanian Audit And Accountancy sector 2015 1. MARKET DEVELOPMENT 2008-2013 2. CONTENT 2.1 Development indicators - change in turnover, profit, no. of employees, no. of companies 2.2 Profitability indicators - net profit margin, turnover/employee, profit/employee, turnover / company, profit / company 2.3 Management indicators - inventories turnover, total assets turnover, receivables turnover 2.4 Debt ratios - total debts /total assets