Aprecierea structurii financiare prin prisma echilibrului financiar

Abstract

The analysis of financial structure from the point of view of financial equilibrium has a determinant role in the establishment of development strategy of the entity, mainly during financial-economic crisis. The article reflects methodological case studies which have the purpose to highlight the necessity of the indicators: net assets, networking capital, networking capital requirement, net treasury. The research was based on the analysis of information sources of local joint-stock companies: Floare-Carpet, Vinaria-Bardar, Vinaria Causenenilor. The article makes an end of author’s conclusions related to the advantages offered by the calculations and analyses which can be performed on the basis of financial equilibrium indicators for optimization of entity’s financial structure. CZU: 657.15(478) ; JEL: M41, G32.