PESTRE-ROIRE MATRIX -A TOOL FOR DIAGNOSING FINANCIAL PERFORMANCE

Mihaela Gâdoiu () and Mariana Bãnutã ()
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Mihaela Gâdoiu: Faculty of Economics and Law, University of Pitesti, Romania
Mariana Bãnutã: Faculty of Economics and Law, University of Pitesti, Romania

Scientific Bulletin - Economic Sciences, 2022, vol. 21, issue 2, 53-62

Abstract: This article aims to highlight the importance of the Pestre-Roire Matrix in diagnosing the performance of economic entities. This instrument of financial diagnosis starts from the structuring of the items in the profit and loss account by type of activities and goes through each step necessary for the construction of the final result, namely the net profit or loss of the financial year. The structural analysis of the results is carried out by grouping incomes and expenses, highlighting the use of material, financial and human resources in the activity of the entity.

Keywords: Financial performance; Financial diagnosis; Intermediate management balances; Profit or loss for the financial year. (search for similar items in EconPapers)
JEL-codes: G32 M41 M49 (search for similar items in EconPapers)
Date: 2022
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