Παρουσίαση και ανάλυση οικονομικών καταστάσεων στις ναυτιλιακές επιχειρήσεις
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Keywords
Οικονομικές καταστάσεις ; Ναυτιλιακές επιχειρήσεις ; ΑριθμοδείκτεςAbstract
Over time, one of the phenomena that plague our society and cause negative consequences is the global economic crisis. Unfortunately, Greece is one of the countries that are heavily affected by this situation, resulting in a deterioration of the way and quality of life. However, there are not a lot of sources of income in our country. Shipping industry has always been a sector in which Greece has always excelled. In other words, it is a driving force and a strong source of income, as many people work around it. Either in ships sailing at sea, or in various shipping companies, staffing the human resources in the offices. The following paper, deals with the financial statements of shipping companies. More specifically, three major shipping companies in the merchant shipping industry are mentioned as a sample and analyzed. These are "C", "Danaos Shipping" and "Tsakos Navigation Energy". At first, financial accounting is examined in a general context, and then some elements and characteristics of the above companies are introduced. Finally, the research is concluded with the presentation and analysis of the financial statements of the sampled companies. In the above analysis, a catalytic role is played by the use of numerical indicators which helps us to reach useful conclusions about the above shipping companies