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Controlling and Financial Analysis

Author

Listed:
  • Carmen Mariana Codreanu

    (Associate Professor Ph. D., “Petre Andrei†University of Iasi, Romania)

Abstract

In this article we have studied the evolution and core of the financial analysis in controlling system, as a management technique, with the aim of identifying the advantages of their further use within private companies. The applied study pursues understanding the control method used in practice, its suitability, and accommodation to private organizations' needs, realities and specifics. In economic operations, has arisen need to control their dynamics in an easy and optimal way, thus defining the financial indicators which, once calculated, give a metric of the evolution of liquidity, profitability, or the net patrimonial situation. Can the financial analysis based on rates and indicators be transformed into a powerful controlling tool? We set out to discover how the right decisions can be made in business and what are the basic key performance indicators in this field.

Suggested Citation

  • Carmen Mariana Codreanu, 2022. "Controlling and Financial Analysis," Anuarul Universitatii „Petre Andrei” din Iasi / Year-Book „Petre Andrei” University from Iasi, Fascicula: Drept, Stiinte Economice, Stiinte Politice / Fascicle: Law, Economic Sciences, Political Scien, Editura Lumen, Department of Economics, vol. 30, pages 88-96, December.
    • Handle: RePEc:lum:rev11d:v:30:y:2022:i::p:88-96
    DOI: https://doi.org/10.18662/upalaw/91
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    More about this item

    Keywords

    controlling system; financial analysis; key performance indicators;
    All these keywords.

    JEL classification:

    • K1 - Law and Economics - - Basic Areas of Law
    • K2 - Law and Economics - - Regulation and Business Law
    • K4 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior

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