STRUCTURA FINANCIARĂ A ÎNTREPRINDERII – ASPECT IMPORTANT AL POLITICII EI FINANCIARE
FINANCIAL STRUCTURE OF THE COMPANY - IMPORTANT ASPECT OF ITS FINANCIAL POLICY

Summary/Abstract: When a financial point of view is taken into account structure can be a financing structure, a capital structure or a financial structure. Financing structure includes all elements, no matter the nature and the terms for which they were attracted, while financial structure includes the financing sources on long and medium term. Short term financing is achieved from treasury resources derived from lasting liabilities and short term loans, while medium and long term financing is achieved from lasting capital which is constituted from own capital and medium and long term loans. The question is how an enterprise will choose the debt – equity ratio. The financial structure of the enterprise involves achievement of equilibrium between the risk level and the rate of profitability.

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