Journal of Accounting and Management Information Systems (JAMIS)


Ratio analysis- a way to analyse and establish a financial diagnosis

10/2004 ,   p55..64

Author(s):  
Sandu GHEORGHE
Anisoara Niculina DASCHIEVICI


Keywords:   liquidity, assets return, debt capacity, profit capacity, depreciation, financial soundness

Abstract:  

Financial diagnosis, component of global diagnosis, has as n onbject of activity the measurement of the profit capacity of the company, of its financial liquidity, of self-financincing capacity, as a result of an evaluation process of the financial potential, expressing its economical and financial soundness. The ratio regarding the balance sheet and the efficiency ratios, analysis of fixed and current assests, depreciation rate, liquidity or debt are only few of the used indicators



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