Calculul și analiza echilibrului financiar prin prisma indicatorilor fondului de rulment net

Abstract

The analysis and appreciation of the financial position of an economic entity, irrespective of the type of activity and organizational-juridical form, involves the examination of the assets - the assets it can dispose, as well as the sources of their own or attracted training. In order to increase the performance of the entity, both on the basis of financial performance indicators and on the basis of profitability, liquidity, solvency indicators, etc., it is necessary to establish a financial balance between the assets available to the company and its sources of training, calculating the net bearing background. JEL. E 63, L 19, L 25, O 12, Y 10