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Diagnosis Of Financial Position Structure

Author

Listed:
  • CARUNTU GENU ALEXANDRU

    (CONSTANTIN BRANCUSI UNIVERSITY OF TARGU JIU)

Abstract

The analysis of financial position structure aimed at issues that highlight on the one ha nd the economic relations between asset side and liability side and on the other hand the changes that are achieved as a result of internal and external factors. In order to establish the causes that led over time to changing the structure of financial position we analyze the structure of assets, liabilities and equity. The balance sheet is a summary representing only a snapshot at a certain time that changes continuously and through which are presented economic goods, rights and obligations of the company at year-end.The balance sheet is the universal working tool that contains information on the company's heritage and performance.To achieve its purpose, namely to generate profit in conditions of intense competition the firm constitutes a heritage structure, an economic fixed and circulating capital appropriate to future needs.

Suggested Citation

  • Caruntu Genu Alexandru, 2017. "Diagnosis Of Financial Position Structure," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 117-120, February.
    • Handle: RePEc:cbu:jrnlec:y:2017:v:1:p:117-120
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