ANALYSIS OF FINANCIAL BALACE USING RATES

Suciu Gheorghe
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Suciu Gheorghe: Dimitrie Cantemir Christian University Brasov, Romania

Annals - Economy Series, 2013, vol. 4, 29-34

Abstract: The analysis of the financial balance is based on the data from the balance sheet and is related to the correlation between financial resources and financing needs, the company’s liquidity and solvency, and also to the rotation speed of assets and liabilities from the balance sheet. If the balance between financial resources and financing needs show a static balance, the analysis of rotation rates of fixed assets, stocks, receivables, long term debts and short term debts signifies a dynamic balance and offers more relevant data than the static one. Consequently, an adequate financial diagnosis will refer to both forms of balance.

Keywords: financial balance; liquidity; solvency; current assets; current debts; operating debts; rotations rates (search for similar items in EconPapers)
Date: 2013
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