Aspects Regarding the Applied Treasury Analysis of the Economic Entities

Victor Munteanu (), Mariana Burlacu () and Camelia Nedea ()

Academic Journal of Economic Studies, 2018, vol. 4, issue 2, 12-19

Abstract: In general terms, the measurement of the performance of economic entities is a system of control techniques designed to ensure that the achievements of the various liability centers comply with the rules established for each of them and apply positive or negative corrections if the achievements deviate significantly from the rules selected. Over the last few years, the accounting and analysis of the economic entities treasury has evolved significantly due to the changes in the economic life (the rapid and contradictory evolution of the interest rate and the exchange rate, the need to control the rise of inflation, microeconomic level, lowering rates of return and self-financing. The evolution of the business environment has forced the enterprise's financial function to adapt to its changes, which has led to the widening and diversification of its fields of action. We cannot consider the considerable evolution of the financial function of these last years if we ignore the evolution of the economic and social environment of the economic entities.

Keywords: Treasury; performance; rate method; treasury flows; treasury management; CAF; financial balance (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2018
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