Journal of Accounting and Management Information Systems (JAMIS)


Considerations regarding the company’s financial results analysis

9/2004 ,   p6..13

Author(s):  
Gheorghe VALCEANU
Claudia Elena ŞERBAN


Keywords:   analysis, indicators, performance, efficiency, liquidity

Abstract:  

The variety of financial-economic indicators used in different information and analysis systems generates many difficulties in understanding and comparing them, therefore a unifying and standardization action becomes necessary. The diagnosis analysis, as complex and multireferential investigation method used in management, represents one of the most productive ways of improvement of the actual state of knowledge degree, of spotting availabilities and deficiencies, of interpretation of the cause-effect relations, of establishment of the necessary measures for the performances’ increase translated in company’s financial-economic indicators.



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