Utilizarea metodei de rating în evaluarea situației financiare a entităților

Abstract

In analyzing the economic and financial activity of the enterprise, it is often the question of the comparability of the results of the activity of different economic entities. Various types of ratings are involved in solving this problem. Regardless of the purpose of the analyst in his research on the comparative situation of the enterprise, among all the sources of information about the economic activity of the enterprise necessary to solve the problem of comparison, the most important are the financial statements. There are numerous methods for determining such ranks. The most common are the ratings that position the enterprises according to the economic and financial indicators calculated on the basis of the information reflected in the financial statements. JEL. L25, M40