Aspects of the Financial Analysis

The analysis, as a general research method of the nature and society phenomena represents the breaking down of those ones in their component parts in order to be studied and discovered causal relationships. The economic analysis concerns the economic activities consuming resources and generating results. The financial analysis, as all the direct final professional disciplines, is in perpetual development, sustained by a lot of several factors, the most important being the methodology and the technique. The financial analysis, above all, is a subject of interpretation, especially of the information with accounting provenience, which requires restatement for adaptation to specific needs. The financial analysis deals with aspects from the point of view of the different partners of the enterprise, as well as in terms of the appropriate categories of information. If, following the financial analysis, the financial analyst follows the company’s financial health, the „pathology”, but also the „symptoms” and the necessary „remedies” in order to treat them, respectively the chances of „healing” and the relapse risks, we can say that the financial analysis is an art of the description and of the interpretation, allowing the evaluation of the financial potential, the placement of the company in the economic sector, the expression for each strategic option of the future performances and the realization of a comparison between the needed and the available resources.