PRACTICAL ASPECTS OF EXPENSES ANALYSIS REGARDING INTERESTS

Nelea CHIRILOV Academia de Studii Economice a Moldovei

Аннотация

At present the interest expenses should be a subject of a distinct analysis due to their importance in total expenses’ composition, as well as they reflect issues related to the entity's financial relations with banks and financial institutions. This article presents various practical issues such as the size and evolution of the interest expenses; the interests’ expense structural analysis and causal analysis of interest expenses. Keywords: interest expense, bank credits and loans, interest expense 1,000 lei sales revenue, the average interest rate.