1

BAZELE TEORETICO-METODOLOGICE
ALE ANALIZEI ECONOMICO-FINANCIARE
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2

1.1

1.1.1
a

1.1.2
c

1.2

1.1.3
d

1.2.1
d

2.1

2.2

Elemente

2.3

3.1

Factori de grad I

3.2

Factori de grad II

1.2.2
f

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ale analizei economico-financiare
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Tipologia Analizei Economico-Financiare

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de diferite criterii, astfel:

I)

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obiectivelor);
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cantitative ale fenomenelor:

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B)
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grupuri de ntreprinderi, holdinguri);
B) analiza pe probleme (cifra de afaceri, rentabilitate, etc).

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1)

2)

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fapte, fenomene, rezultate. Delimitarea obiectului se faFH vQ WLPS L
sSD LXFDOLWDWLYLFDQWLWDWLY
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3)

ei cu

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5)

6)

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Fig 1.2

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ci, tehnologici,
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politice

6
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comunitare
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II)

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factori calitativi;
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III) 'XS

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asupra fenomenului analizat;

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asupra fenomenului analizat, prin intermediul altor factori.

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au originea n eforturile depuse de ntreprindere pentru

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ntreprinderii.

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1.3.2

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economico-financiare ale ntreprinderii

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ntr-R

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grupa n 2 categorii:
1) metode ale analizei calitative;
2) metode ale analizei cantitative.
1)
1.1
1.2
1.3
1.4
1.5
1.6

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rea rezultatelor.
.
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datelor, ele trebuind

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1.4 Modelarea fenomenelor economice

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anali]

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Tipologia modelelor:

modele imitative sau iconice;

modele analogice;

modele simbolice.

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Dintre modelele analogice, graficele sunt frecvent utilizate n teoria

ea fenomenelor economice

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Tipuri de grafice:
o cronograma;
o diagrama (diagrama cu 2 variabile, sectorial , cu coordonate
polare, cu bare simple sau asociate)
o KLVWRJUDPDVDXWDEHOXOGHSHQHWUD LH etc.
Modelele simbolice VH ED]HD]

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ilor (litere,
,

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acestea LDX IRUPD

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$FHVWH PHWRGH SHUPLW FRPHQVXUDUHD DF LXQLL ILHF UXL HOHPHQW VDX

IDFWRU DVXSUD UH]XOWDWXOXL DQDOL]DW SULQ FDUH VH G  ILQDOLWDWH GH P ULPH L
VHQV OHJ WXULORU FDX]DOH GH D UHOLHID IDFWRULL FX DF LXQH PDL LPSRUWDQW 
DVXSUD UH]XOWDWHORU L GH D DSUHFLD P VXUD vQ FDUH DX IRVW IRORVLWH UHVXUVHOH

ntreprinderii.
3HQWUX VHSDUDUHD LQIOXHQ HORU IDFWRULORU VH XWLOL]HD]  GLIHULWH PHWRGH
vQIXQF LHGHIRUPDPDWHPDWLF SHFDUHRvPEU

ac

UHOD LLOHGLQWUHIDFWRUL

Metode utilizate:
2.1. Indicatorii economico-financiari.
2.2. Indicii  FD PHWRG  GH H[SULPDUH D GLQDPLFLL IHQRPHQXOXL
economico-financiar.
2.3. &RHILFLHQ LLGHVWUXFWXUDHFKLOLEUXHILFLHQ .
2.4. Ratele (ratio sau rating).
2.5. Tehnicile scorurilor (scoring) ca metod
a analizei
discriminante.
2.6. 0HWRGDVXEVWLWXLULORUvQODQ PHWRGDLWHUDULL.
2.7. Metoda calcului matricial.

2.8. Metoda ABC.

2.9. Metodele cercet rii opera ionale
jocurilor, simularea etc.).
2.10. Metodele analizei regresionale.
2.11. Metodele sociologice.

2.1. Indicatorii economico-financiari -

(programare,

tehnicile

IRUPD GHH[SULPDUHFRQFHQWUDW 

DLQIRUPD LHL

Exemplu:
CA = M +

qv p ,

unde:
CA = cifra de afaceri;
M P UIXULYkQGXWH
qv = produsele vndute;
p
SUH XOGHYkQ]DUH (exclusiv TVA).
2.2. Indicii,UHSUH]LQW RPHWRG IUHFYHQWXWLOL]DW vQDQDOL]DIHQRPHQHORU
economico -ILQDQFLDUH&XDMXWRUXOORUVHVWDELOHWHGLQDPLFDID GHRED] 
IL[  VDX vQ ODQ  VH FRQVWUXLHVF ULWPXUL VH IDF DSUHFLHUL DVXSUD HYROX LHL

performan HORUDFDSDFLW
2.3.

&RHILFLHQ LL

LLVLVWHPXOXLGHDHYROXDvQWU

(ratele) de structur

-un context dat.

HFKLOLEUXLHILFLHQ

5HSUH]LQW RPHWRG GHPDUHXWLOLWDWH

n diagnosticarea fenomenelor

QWUHSULQGHULLDSHUIRUPDQ HORUORU
&RILFLHQ LL

GH

VWUXFWXU

VH

GHWHUPLQ 

SUL

n raportarea unei

componente la ansamblul fenomenului cercetat:

Ki =

ei
;
ei

unde:
Ki FRHILFLHQWGHVWUXFWXU ;
ei = elementele componente ale fenomenului, rezultatului.

Coeficien

LL GH HILFLHQ

FXUH]XOWDWHOHRE LQXWH

 UH]XOW  GLQ FRPSDUDUHD HIRUWXULORU GHSXVH

sau invers:
Ke =

Efect
;
Efort

Ke =

Efort
Efect

unde:
Ke

FRHILFLHQWGHHILFLHQ

Exemplu:
Rf =

Pn
100 ,
K pr

unde:
Rf UDWDUHQWDELOLW LLILQDQFLDUH a capitalului propriu;
Pn = profitul net;
Kpr= capitalul propriu.
Coeficien

LL

de echilibru

VH GHWHUPLQ  FD

raport QWUH GRX

 P ULPL

FRPSDUDELOHFXVHPQLILFD LHvQWHUPHQLGHHFKLOLEUXHFRQRPLFVDXILQDQFLDU

De exemplu:

K=

Kp
Kp + I

unde:
K = coeficientul (rata) autonomiei financiare;
Kp = capitalul propriu;
I = mprumuturileSHWHUPHQPHGLXLOXQJ
2.4. Ratele
5HSUH]LQW 

XQ

UDSRUW

vQWUH

GRX 

P ULPL

FRPSDUDELOH

HFRQRPLF (OH VXQW ODUJ U VSkQGLWH vQ OLWHUDWXU  L SUDFWLF

analizei economico-ILQDQFLDUH
ntreprinderilor.
De exemplu:
Rc =

D

GLDJQRVWLF ULL

qp qc 100 ,
qc

L

ORJLFRa din domeniul

HYDOX ULL

DFWLYLW

LL

unde:
Rc UDWDUHQWDELOLW
T

LLUHVXUVHORUFRQVXPDWH

FDQWLWDWHDYkQGXW 

c = costul pe unitate de produs;

S

SUH XOPHGLXGHYkQ]DUHSHSURGXV

Interpretarea ratelor trebuiH I

termen al raportului.

FXW  FX SUXGHQ

 vQ IXQF LH

de fiecare

5DWHOH FD PHWRG  GH P VXUDUH D IHQRPHQXOXL HFRQRPLFR

-financiar

pot fi grupate n:
UDWHGHVWUXFWXU ;
rate de gestiune;
rate de echilibru;
UDWHGHHILFLHQ
.

2.5. Tehnicile scorurilor

discriminante
6FRUXO

discriminant

PHWRGD

(scoring),

VFRULQJ

ca

UHSUH]LQW 

metode
R

ale

PHWRG 

analizei

GH

DQDOL] 

 FX FDUH VH RSHUHD]  vQ PHGLXO H[WHUQ DO vQWUHSULQGHULL GH

UHJXO  vQ E QFL 5HSUH]LQW  R IXQF LH FRQVWUXLW  SH ED]D XQXL DQXPLW QXP U

de indicatori. 'H H[HPSOX XQD GLQ IXQF LLOH VFRU FX FDUH RSHUHD]  %DQFD
8LQGLFDWRULLDUYDORULOHHLDXODED] REVHUY ULvQWLPSSH
un nXP UGHDQL LeVWHDSOLFDELO vQWUHSULQGHULORUFXSHVWHGHVDODULD L
3ULPHOHOXFU ULSULYLQGPetoda scorurilor au fost realizate n S.U.A.,

)UDQ HLXWLOL]HD]

vQWUHDQLLLLDUvQ)UDQ DVSUHVIkULWXODQLORU
)XQF LDVFRU=DUHIRUPD

Z = ax1 + bx2 +..+ zxn ,

unde:
x1 ,.. xn = ratele implicate n calcul;
a,b,......z = coeficien ii de ponderare.
Aceste metode se folosesc preponderent n investigarea echilibrului
financiar, unde nu substituie alte metode,FLOHFRPSOHWHD] 
6FRUXO

=

FDOFXODW

OD

QLYHOXO

XQHL

vulnerabilitate al acesteia, punnd n eviGHQ

ILUPH

LQGLF 

JUDGXO

existen DGLVIXQF LRQDOLW

GH

LORU

DQDOL]DFRPSDUDWLY DGLQDPLFLLVFRUXOXLLQGLYLGXDOFXHYROX LDFRQVWDWDW OD

nivelul sectorului de activitate reflect

DQXPLWPHGLXFRQFXUHQ LDO

 SUHGLVSR]L LD ILUPHL OD ULVF vQWU

-un

2.6. Metoda substituirilor n lan (metoda iter rii)

3HUPLWH FXDQWLILFDUHD FRQWULEX LHL GLIHULWHORU HOHPHQWH VDX IDFWRUL OD
IRUPDUHDLPRGLILFDUHD

rezultatuluiID

GHXQQLYHOGHFRPSDUD LH

6HDSOLF vQFD]XOvQFDUHUHOD LLOHGHWLSGHWHUPLQLVWGLQWUHUH]XOWDWL

elemente sau factorii de

LQIOXHQ

DX

IRUPD

GH

SURGXV

VDX

UDSRUW

SURSRU LRQDOLWDWH GLUHFW  VDX LQYHUV  ,WHUDUHD VH IDFH FX UHVSHFWDUHD D 

principii:
a) DH]DUHDIDFWRULORUVHIDFHvQRUGLQHDFRQGL LRQ rii lor economice, ceea
FH vQVHDPQ  RUGLQHD GH DQDOL]  DGLF
nti factorii caQWLWDWLYL L DSRL
FHL FDOLWDWLYL GDF  DSDU IDFWRULL GH VWUXFWXU  HL LQWHUYLQ LPHGLDW GXS 

cei cantitativi);
b) substituirile se fac succesiv;
c) XQIDFWRUVXEVWLWXLWVHPHQ LQHFDVWDUHvQRSHUD LLOHXOWHULRDUH
De exemplu, ntr-un model de 3 factori, fenomenul cap W H[SUHVLD
Y = f (x) respectiv y = f (x1 , x2 , xn)
Pe = A e

Exemplu:

CA Pe

A e CA

y = x1 x 2 x 3 ,

$GLF 

unde:
= active de exploatare;

Ae

FLIUDGHDIDFHULvQSUH XULGHYkQ]DUHH[FOXVLY79$

CA

= profitul din exploatare aferent cifrei de afaceri.

Pe

Cazul teoretic:
I) Modelul n forma unui produs de mai mul i factori:
R = a bc

unde:
R

= rezultat;

a,b,c = factori de influen

a)

QP

ULPLDEVROXWH

R 0 = a 0 b 0 c0
R = R1 R 0

n care:

L

R1 = a1 b1 c1

6HSDUkQG LQIOXHQ D ILHF UXLD GLQ FHL  IDFWRUL DVXSUD PRGLILF ULL

rezultatului ( R UHOD LLOHVXQWXUP

a) LQIOXHQ DIDFWRUXOXLa:

WRDUHOH

a1 b 0 c 0 a 0 b 0 c 0 = (a1 a 0 ) b 0 c 0

b)

LQIOXHQ DIDFWRUXOXL

b:

a1 b1 c 0 a1 b 0 c 0 = a1 (b1 b 0 ) c 0

c)

LQIOXHQ DIDFWRUXOXL

c:

a1 b1 c1 a1 b1 c0 = a1 b1 (c1 c 0 )

b)

QP

ULPLUHODWLYH

6HDUHvQYHGHUHIRUPXODJHQHUDO DSURGXVXOXLGHLQGLFL

i i i i
IR = 0 2 3 n ,
100n 1

QFD]XOGDWUH]XOW 

IR =

R1
i i i
100 = a b c
R0
1002

unde:
IR = indicele rezultatului analizat;
i1, i2,..., in = indicele factorului respectiv;
IR = IR - 100.

a)

LQIOXHQ DIDFWRUXOXL

b)

LQIOXHQ DIDFWRUXOXL

a:

ia - 100

b:
ia ib
i (i b 100)
ia = a
100
100
c) LQIOXHQ DIDFWRUXOXLc:
i a i b i c i a i b i a i b (i c 100)

=
100
100 2
100 2

II) Modelul n forma unui raport dintre doi factori:

R=

II.1)

a
,
b

unde: a = factor cantitativ;

b = factor calitativ.

QP

a)

ULPLDEVROXWH

LQIOXHQ DIDFWRUXOXL

a:
a1 a 0
(a a 0 )

= 1
b0 b0
b0
b) LQIOXHQ DIDFWRUXOXLb:
1
a1 a1
1

= a1
b1 b 0
b1 b0
QP

ULPLUHODWLYH

IR =

R1
100 =
R0

a)

LQIOXHQ DIDFWRUXOXL

b)

LQIOXHQ DIDFWRUXOXL

ia
100
ib

a:

i a 100

b:

ia

100 i a
ib

II.2) R =

a
,
b

unde:

a = factor calitativ;
b = factor cantitativ.

QP

a)

ULPLDEVROXWH

LQIOXHQ DIDFWRUXOXL

b:

1
a0 a0
1

= a 0
b1 b 0
b1 b 0

b)

LQIOXHQ DIDFWRUXOXL

a:

a1 a 0 ( a1 a 0 )

=
b1 b1
b1

QP

ULPLUHODWLYH

IR =

ia
100
ib

IR = IR 100
a)

LQIOXHQ DIDFWRUXOXL

b:

100 2
100
ib

b)

LQIOXHQ DIDFWRUXOXLD

ia
100 2
x 100
ib
ib
0HWRGD VH DSOLF  L vQ FD]XO vQ FDUH vQWUH YDULDELOHOH XQXL PRGHO
H[LVW UHOD LLGHVXP LVDXGLIHUHQ

0HWRGDEDODQWLHU

R = a + b c;
De exemplu :
unde:
D
YROXPXOYkQ]
Si
VWRFLQL LDO
I
LQWU UL
Sf
= stoc final.

D = Si + I Sf,
ULORU

,QIOXHQ HOHIDFWRULORUVXQWXUP WRDUHOH

,QIOXHQ DVWRFXOXLLQL LDO

Si1 Si 0
,QIOXHQ DLQWU ULORU

I1 I 0

3. InIOXHQ DVWRFXOXLILQDO
Sf1 Sf 0

):

2.7. Metoda calculului matricial

6H DSOLF  vQ FD]XO H[LVWHQ HL XQRU UHOD LL GHWHUPLQLVWH GH WLS SURGXV
VDX UDSRUW vQWUH IHQRPHQXO DQDOL]DW L IDFWRULL GH LQIOXHQ

 6HSDUDUHD

LQIOXHQ HL IDFWRULORU LQH VHDPD GH RUGLQHD GH LQWHUFRQGL LRQDUH D IDFWRULORU

nt ULQG SULQFLSLLOH PHWRGHL VXEVWLWXLULORU vQ ODQ  6H SRDWH DSOLFD vQ WRDWH
domeniile analizei economice, iar utilizarea calculatoarelor electronice i
confer XQPDUHJUDGGHGHWDOLHUHH[DFWLWDWHLHILFLHQ .
2.8. Metoda ABC
,QL LDWRUXO DFHVWHL PHWRGH HVWH 3DUHWR 6H PDL QXPHWH L PHWRGD
 L SURSXQH R DQDOL]  VHOHFWLY  D FRPSRQHQWHORU XQXL IHQRPHQ VDX

rezultat n func LH GH SR]L LD ORU vQ FDGUXO vQWUHJXOXL

6H XWLOL]HD]  SHQWUX

DQDOL]DYkQ] ULORUSHSURGXVHFDWHJRULLGHFOLHQ LHWF

Q FD]XO VWUXFWXULL YkQ] ULORU SH SURGXVH FXUED WHRUHWLF 

presupune

H[LVWHQ DDVXEJUXSHFXFDUDFWHULVWLFLVSHFLILFH

10- GLQ QXP UXO GH SURGXVH VDX P UIXUL UHSUH]LQW  -70% din
cifra de afaceri (zona A); deci o subgruS FDUHFXSULQGHIRDUWHSX LQH
SURGXVH VDX P UIXUL GDU FDUH UHDOL]HD]
o mare parte din cifra de
afaceri;
25- GLQ QXP UXO GH SURGXVH VDX P UIXUL YkQGXWH GDX -30%
din cifra de afaceri (zona B);
65-GLQQXP UXOGHSURGXVHVDXP UIXULGDX-15% din cifra de
afaceri ]RQD&GHFLGRX VXEJUXSHFDUHGDXPDLSX LQGHMXP WDWH
din cifra de afaceri dar FDUH FRQFHQWUHD]  PDMRULWDWHD SURGXVHORU
comercializate.
$FHDVW  FXUE  WHRUHWLF  DUH YDORDUH DWW VWDWLVWLF  FkW L LQGLFDWLY 

$VWIHO FXUED UHDO  VH FRPSDU  FX FHD WHRUHWLF  L VH GHSULQG FRQFOX]LLOH

respective.
2.9. Metode ale cercet rii opera ionale
6H XWLOL]HD]  vQ DGRSWDUHD GHFL]LLORU vQ FD]XO vQ FDUH LQWHUYLQ

QXPHURLIDFWRULFDUHWUHEXLHDYX LvQYHGHUH&ODVLILFDUH

PHWRGH DOH FHUFHW ULL RSHUD LRQDOH GHWHUPLQLVWH SURJUDPDUH OLQLDU 

programare dinamic , teoria deciziei, teoria jocurilor, metoda

drumului critic);

PHWRGH SUREDELOLVWLFH /DQ XULOH 0DUNRY SURFHVHOH 3RLVVRQ WHRULD

metode simulative (metoda Monte Carlo, modelul dinamic al

VLPXO ULLJHVWLRQDUH.

ILUHORUGHDWHSWDUHPHWRGD3HUW

2.10. Metoda analizei regresionale

6H XWLOL]HD]  vQ FD]XO UHOD LLORU GH WLS VWRFDVWLF GH WLS OLQLDU
KLSHUEROLFSDUDEROLFH[SRQHQ LDO

2.11. Metodele sociologice

&X DMXWRUXO DFHVWRU PHWRGH VH SXQ vQ HYLGHQ

 IDFWRULL LQGLUHF L VDX

cauzele SUH]XPWLYH FHHD FH FRQGXFH OD RE LQHUHD GH LQIRUPD LL GH QXDQ



HVHQ LDOH SHQWUX UHDOL]DUHD XQXL GLDJQRVWLF FRUHFW L HILFLHQW 0HWRGHOH

sociologice cele mai utilizate n analiza microeconomic

chestionaruluiLcea a interviului.

sunt metoda

1.5. Interpretarea rezultatelor

'XS  FRPHQVXUDUHD FXDQWLILFDUHD LQIOXHQ HORU HOHPHQWHORU VDX
IDFWRULORU DVXSUD UH]XOWDWXOXL HFRQRPLF VH LQWHUSUHWHD]  UH]XOWDWHOH vQ
IXQF LHGHVHPQLILFD LDORUHFRQRPLF

1.6 Generalizarea sau evaluarea rezultatelor

$FHDVWD UHSUH]LQW  R PHWRG  FDOLWDWLY  GH UHXQLUH vQWU

-un ansamblu
coerent a concluziilor rezultate din studiul factorial-cauzal al fenomenelor;
VHXWLOL]HD] vQUDSRUWXOGHDQDOL] VWXGLLOHGHIH]DELOLWDWHLGHHYDOXDUHHWF

1.3.4 Sistemul de infRUPD LL 

economice
,QIRUPD LD

UHSUH]LQW 

economico-ILQDQFLDU

PDWHULD

SUHPLV

SULP 

 D HIHFWX

GH

ED] 

ULL DQDOL]HL

SHQWUX

DQDOL]D

 $QDOL]D VH ED]HD]  SH LQIRUPD LL L IXUQL]HD]  OD

UkQGXOHLLQIRUPD LLQHFHVDUHvQSURFHVXOPDQDJHULDO

prRYLQHGLQGRX VXUVHLPSRUWDQWH3:
1. Surse interne ntreprinderii SULQFLSDOHOH LQIRUPD LL LQWHUQH
,QIRUPD LDHFRQRPLF

vQ

VSHFLDO ILQDQFLDUH VH RE LQ GLQ GRFXPHQWHOH GH VLQWH]  ELODQ XO
FRQWXO GH SURILW L SLHUGHUL L DQH[H $OWH VXUVH LQWHUQH VXQW

contabilitatea de gestiune, contractul de management, programele de

IDEULFD LHQRUPHleOHJLVOD LDILVFDO LHFRQRPLF etc.
2. Surse externe ntreprinderii  FXP DU IL LQIRUPD LL SULYLQG
FRQMXQFWXUD SLH HL LQWHUQH L LQWHUQD LRQDOH UDWD LQIOD LHL GLQDPLFD

01LFXOHVFX'LDJQRVWLFJOREDOVWUDWHJLF(GLWXUD(FRQRPLF %XFXUHWL

PIB, rata do-bnzii,

SUH XO

UHVXUVHORU

HWF

SHUIRUPDQ H

DOH

FRQFXUHQ HL SURJUHVXO WHKQLF vQ UDPXUD UHVSHFWLY  ,QIRUPD LLOH VXQW

asigurate prin:
reviste, cotidiene, magazine, periodice;

FRORFYLLFRQIHULQ HFRQJUHVH

VDORDQHH[SR]L LLWkUJXUL

centre de documentare, breveWHGHLQYHQ LL

RUJDQLVPH IXUQL]RDUH GH LQIRUPD LL GH VLQWH]  DJHQ LL UHJLRQDOH

de informare

WLLQ LILF  L WHKQLF  FDPHUH GH FRPHU  L LQGXVWULH

LQVWLWXWH QD LRQDOH GH VWDWLVWLF  RUJDQLVPH GH FRQVXOWDQ

 DJHQ LL

QD LRQDOHGHFHUFHWDUHLLQIRUPDUH

YL]LWHvQWkOQLULUHOD LLFXFOLHQ LLIXUQL]RULLLFRQFXUHQ LL

FXPS UDUHDLDQDOL]DGHHDQWLRDQH

UH HDXDSURSULHDvQWUHSULQGHULL

&HULQ HOH FDUH WUHEXLH V  ILH UHVSHFWDWH GH LQIRUPD LH VXQW XWLOLWDWHD

exactitatea, profunzimea, vechimea sau vrsta

costul ei.


6LVWHPH

RUJDQL]D LRQDOH

DOH

YDORDUHD LQIRUPD LHL L

DFWLYLW

LL

GH

DQDOL]

economico-ILQDQFLDU
([LVW PDLPXOWHSRVLELOLW

LGHRUJDQL]DUHLUHDOL]DUHDDFWLYLW

LLGH

DQDOL]  HFRQRPLF  vQ IXQF LH GH VFRSXO XUP ULW L GH VXELHFW )

irmele

SXWHUQLFH GH LQ vQ FDGUXO ORU XQ FRPSDUWLPHQW VSHFLDOL]DW GH DQDOL] 

economico-financiDU  D F UHL UHVSRQVDELOLWDWH HVWH GH D HIHFWXD DQDOL]H

economice pe probleme, studii utilizate n practica managerial  FXUHQW  VDX
de a efectua diagnostice globale.
n cadrul firmelor mici care nu dispun de compartimente specializate
GH DQDOL]  DFWLYLWDWHD GH DQDOL]  HFRQRPLF  HVWH UHDOL]DW  GH ILHFDUH
FRPSDUWLPHQWIXQF LRQDO SHSUREOHPHOHFDUHLQWU vQFRPSHWHQ DDFHVWRUD

$FWLYLWDWHD GHVI XUDW  GH FRPSDUWLPHQWXO GH DQDOL]  HFRQRPLFR

ILQDQFLDU  FRQVW  vQ UHDOL]DUHD GH UDSRDUWH GH GLDJQRVWLFDUH SH SUREOHPH
DQDOL]DSHED] GHELODQ vQVFRSXOSUH]HQW ULLvQFDGUXOHGLQ HORUFRQVLOLLORU
GH DGPLQLVWUD LH UHVSHFWLY DGXQDUHD DF LRQDULORU GLDJQRVWLFH JOREDOH vQ

cazXOH[LVWHQ HLGLVIXQF LRQDOLW

LORUvQIXQF

ionarea ntreprinderii.

De asemenea, pot efectua analize tematice sau de ansamblu,

RUJDQLVPHOH FUHDWH VSHFLDO SHQWUX VROX LRQDUHD XQRU SUREOHPH OHJDWH GH
SURPRYDUHD

GH

QRL

SURGXVH

restrngerea unor actLYLW

VWXGLHUHD

FRQFXUHQ HL

LVWXGLLGHIH]DELOLWDWH

etc.

H[WLQG

erea sau

Alte organisme care desf

RDU DFWLYLW

LGHDQDOL] 

RUJDQHOH ILVFDOH DOH VWDWXOXL FDUH DQDOL]HD]  PRGXO GH VWDELOLUH D

unit

ED]HLGHLPSR]LWDUHLGHUHVSHFWDUHDOHJLVOD LHLvQYLJRDUH
LOH EDQFDUH vQ VSHFLDO FX RFD]LD VROLFLW ULL L DFRUG ULL GH

FUHGLWHLXUP ULUHDUDPEXUV ULLORU

ILUPH VSHFLDOL]DWH GH FRQVXOWDQ

 OD VROLFLWDUHD vQWUHSULQGHULL SHQWUX

VROX LRQDUHD XQRU SUREOHPH HIHFWXDUHD GH VWXGLL GH IH]DELOLWDWH GH

evaluare etc.
175(%

5,

1.

'HILQL LDQDOL]DHFRQRPLFR ILQDQFLDU DvQWUHSULQGHULL

2.

(QXPHUD LSULQFLSDOHOHWLSXULGHDQDOL] HFRQRPLFR

3.

&DUHHVWHGHRVHELUHDGLQWUHDQDOL]DFDQWLWDWLY LFHDFDOLWDWLY

4.

'HILQL L SURFHVXO GH DQ

aliz economico-ILQDQFLDU

-financiare.
?

 L HQXPHUD L HWDSHOH

acesteia.
5.

'D L H[HPSOH GH IDFWRUL GH LQIOXHQ

 D IHQRPHQHORU HFRQRPLFH GXS 

diverse criterii de clasificare a acestora.

6.

3UH]HQWD L UHOD LL GLQWUH UH]XOWDW L IDFWRUL L LGHQWLILFD L FRQ LQXWXO

acestora.
7. Care este rolul analizei n eYDOXDUHD
economico-financiare ale ntreprinderii?

L

UHJODUHD

8.

(QXPHUD LSULQFLSDOHOHPHWRGHGHDQDOL] FDOLWDWLY 

9.

QFHFRQVW FRPSDUD LDFDPHWRG GHDQDOL] FDOLWDWLY

10. Care sunt cele mai utilizatHPHWRGHGHDQDOL]

FDQWLWDWLY

11. ExpliFD L VFRSXO XWLOL] ULL LQGLFLORU FD PHWRG

a fenomenelor economice.

SHUIRUPDQ HORU

 GH DQDOL]  FDQWLWDWLY 

12. ,QGLFD LFHOSX LQWUHLLQGLFDWRULGHHILFLHQ

13. 'D L

HFRQRPLF 

H[HPSOH GH UDWH XWLOL]DWH vQ DQDOL]D HFRQRPLFR ILQDQFLDU  L

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