文章基本信息

标题：The Management of the Financial Balance
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作者：Răscolean Ilie ; Szabo Robert
期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2010
卷号：10
期号：1
语种：English
出版社：Ovidius University Press
摘要：Financial balance sheet approach allows emphasizing the relationship between sources of funds held by the enterprise and allocating these funds. It is the accounting records that describe the synthesis of assets and liabilities of the company at year end and the other cases provided by law,all balance is highlighted by the double representation of heritage,providing a separate description of assets and liabilities. The main indicators of financial stability analysis,after studying the balance sheet,are: working capital,working capital requirements,respectively the net Treasury. For example,a case study,was made on the company Beta S.A.
关键词：financial balance;financial stability analysis;balance sheet