ADVANTAGES AND LIMITATIONS OF THE FINANCIAL RATIOS USED IN THE FINANCIAL DIAGNOSIS OF THE ENTERPRISE

Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice

Mihaela GADOIU¹ 

[1] Faculty of Economics, University of Piteşti, Romania;

关键词: financial diagnosis;    financial ratios;    performance;   

DOI  :  

来源: DOAJ

【 摘 要 】

This paper points out the importance of the financial ratios used in financial diagnosis. Starting from the idea that the financial theory and practice use too many indicators to achieve the financial diagnosis of a company, and that most of the instruments used are relevant only under specific and limited conditions, we examined the advantages and limitations of the financial ratios. The research method used in this paper involves on the one hand, the theoretical substantiation of the specific notions used in financial diagnosis of an enterprise, and on the other hand their transposition by appealing to an example of the use of a company.

【 授权许可】

Unknown