ANALIZA ECHILIBRULUI FINANCIAR A UNEI ENTITĂŢI ECONOMICE ÎN VIZIUNE FUNCŢIONALĂ
ANALYSIS OF FINANCIAL BALANCE OF AN ECONOMIC ENTITY IN FUNCTIONAL VISION

Summary/Abstract: Financial equilibrium of an economic entity is a system of correlations for determining in some proportionality inside and between different financial flows, representing a premise but also a consequence in the normal course of an entity’s business in accordance with its object of activity. If financial analysis based on patrimonial balance can be considered as being static, which not highlight significant links between resources and needs, functional design to meet balance of dynamic analysis because the company relies on business continuity. Under this concept, a business activity is analyzed by cycles of operations, taking into account the role of each cycle in operation. To achieve financial balance in functional vision for the economic entity examined, the specific problematic proposed aimed especially at the balance sheet information for a period of five years of analysis, namely 2004 to 2008.

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