Journal of Accounting and Management Information Systems (JAMIS)


Conceptual delimitations regarding the financial position of the enterprise

10/2004 ,   p117..122

Author(s):  
Miahela Diana NEGESCU


Keywords:   Financial position, financial balance, liquidity, due date, financial structure, assets, liabilities, equity

Abstract:  
The analysis of the financial position has the aim of establishing the weak and strong points concerning the financial management, the outlining of the causes for the actual difficulties, estimation of the capacity of the enterprise to cover its financing needs. The results of the analysis may be of interest both for the management of the enterprise and for its external partners. Those ones may overcome the fears regarding the insolvency risks or of bankruptcy of the enterprise, by making use of the study on the financial balance and of the liquidity-maturity analysis.


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