Σύγκριση οικονομικών αποτελεσμάτων των κλάδων ενέργειας και τηλεπικοινωνιών για τα έτη 2001-2015 στην Ελλάδα

Αθανασίου, Άγγελος

Master Thesis

Author

Αθανασίου, Άγγελος

Date

2017-02

Abstract

The aim of the following master thesis is to compare the financial results of energy and telecommunications sectors in Greece. These areas are of prime importance as they are considered as social benefit-services. The energy sector includes the industries of electricity, natural gas and petroleum. The telecommunications industry includes the sectors of fixed telephony and internet and mobile telephony. To create the financial results of the energy and telecommunications industries, the financial results of the enterprises, which constitute these sectors, were studied. Specifically, the data presented in the officially published annual financial statements of these companies, such as the Balance Sheet, the Statement of Comprehensive Income and the Cash Flow Statement, were recorded. The financial statements that were studied are related for the years 2001 to 2015. The creation of tables with the necessary data from the financial statements led to the creation of summary statistics for each branch separately, which were used to draw conclusions. The conclusions attempted to be extracted were based on the use of a tool of a financial analysis, financial ratios. The financial ratios studied can be categorized into efficiency ratios, capital structure and profitability ratios, liquidity ratios and activity ratios. The results of the indicators presented in tabular form, and plotted in order to analyze trends in the ratios in the fifteen years studied, from 2001 to 2015. Considering all the above, we reached some important conclusions. The telecommunications sector, with much lower turnovers in the envisaged fifteen years and much less investment in fixed assets in relation to the energy sector, generated multiple financial gains. Also, the connection of the energy sector with the Special Consumption Tax and other municipal fees, led to overdue debts and uncollectible multi-billion accounts, thus to suffocation in the sector.

Postgraduate Studies Programme

Ενέργεια: Στρατηγική, Δίκαιο & Οικονομία

Department

Σχολή Οικονομικών, Επιχειρηματικών και Διεθνών Σπουδών. Τμήμα Διεθνών και Ευρωπαϊκών Σπουδών

Number of pages

113

Language

Greek

URI

https://dione.lib.unipi.gr/xmlui/handle/unipi/11033

Collections

Τμήμα Διεθνών και Ευρωπαϊκών Σπουδών

Show full item record

Except where otherwise noted, this item's license is described as
Attribution-NonCommercial-NoDerivatives 4.0 Διεθνές