Financial Analysis Based on Intermediate Management Balances

Ilie Răscolean, Claudia Isac and Robert Szabo
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Ilie Răscolean: University of Petroşani, Romania
Claudia Isac: University of Petroşani, Romania
Robert Szabo: University of Petroşani, Romania

Annals of the University of Petrosani, Economics, 2009, vol. 9, issue 4, 193-200

Abstract: Main content of Finance aims to maximize business value and economic means and tools to achieve this objective are the subject of financial management. The financial management in the broad sense means all actions relating to the conservation, management and disposition of a patrimonial right. The property firm is reflected script in the balance sheet, summary of the monetary expression of the activity in one year is given by results account. Synthesis of the results renders all income and expenditure of the company's overall activity, i.e. cash picture of any operation conducted by the firm and hired her heritage in any way. If stock of a company expresses patrimonial state, how they reached that state, which are streams of revenue and expenditures are expressed through your results. Account the economic flows resulting emphasises term revenue and expenditure management, resulting from operating activities, financial and exceptional. Intermediate management balances aimed at explaining the training outcome management company to review its progress. These are two categories of financial management indicators: balances interim management, capacity of self-financing. Give different levels of profitability of the firm. Characterize the financial situation of the enterprise in terms of contribution of different inputs. GIS are largely indicators "cascade".

Keywords: finance; financial management; heritage; of the results; balances interim management; turnover; margin commercial; financial year; gross exploitation surplus; the current results; etc. (search for similar items in EconPapers)
Date: 2009
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