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Vol.15, No.3, August 2026. ISSN: 2217-8309 eISSN: 2217-8333
TEM Journal
TECHNOLOGY, EDUCATION, MANAGEMENT, INFORMATICS Association for Information Communication Technology Education and Science |
Information System for Analyzing Financial Reports of Energy Companies
Matija Varga
© 2026 Matija Varga, published by UIKTEN. This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License. (CC BY-NC-ND 4.0)
Citation Information: TEM Journal. Volume 15, Issue 3, Pages 2547-2554, ISSN 2217-8309, DOI: 10.18421/TEM153-44, August 2026.
Received: 26 October 2025.
Abstract:
he paper entitled “Information System for Analyzing Financial Reports of Energy Companies” presents an accounting information system and an information subsystem for analyzing financial reports on the operations of energy companies. The purpose and objectives of the process within the information system for analyzing financial reports are described. The data flows in the accounting process and the so-called general ledger module are described in detail. The activities of compiling and preparing financial reports in companies are mentioned. It is stated how the general ledger module functions and what characteristics the module for analyzing financial reports on the operations of energy companies must have. The paper will present indicators of the company’s business success using line graphs and coefficients: (1) Indebtedness, (2) Cost-effectiveness of the company’s overall operations, (3) Cost-effectiveness of sales, (4) Financing, (5) Own financing, (6) Current liquidity, and (7) Accelerated liquidity based on the financial statements of the balance sheet and profit and loss account and notes related to the financial statements. The significance of the findings during the analysis of financial statements is reflected in the information that emerged from the analysis process with the aim of making decisions easier and simpler for the company’s management and owners, who make up the company’s assembly and thus represent an interest and influential group for business, which is of course connected to the company because it ultimately receives profit from it as a result of the entire business.
Keywords – Accounting information system, general ledger module, indebtedness, liquidity, financing coefficient. |
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