Diagnosticul poziției financiare și al performanțelor în contextul producției cu specific local
Diagnosis of Financial Position and Performances in the Context of Manufacturing with Local Characteristics

Summary/Abstract: Financial diagnosis is based on capitalizing on the information provided by accounting, by means of static analysis indicators and dynamic analysis techniques, so that the state of health of a business should be estimated as faithfully as possible. Following the diagnosis, the identified strengths must be perpetuated, and the weaknesses, improved. Their appraisal in light of the diagnosis is made at financial position level, emphasized by the statement of assets, liabilities and equity, at level of performances, respectively, emphasized by the statement of income and expense. Statically, reporting type indicators (structure, liquidity, solvency, profitableness, management/rotation) are extremely relevant, and dynamically, the chain base techniques (absolute deviation, relative deviation, increase/decrease rate, average increase/decrease rhythm). The article hereby presents a case study regarding two companies in Arad county which carry out manufacturing activities at local level, from the milk and meat industry. The Western area, of which Arad county has a vast tradition with regard to local products, taking into account the fact that it represents a multicultural and multiethnic space.

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