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CAPITOLUL 1

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determinate de mediul financiar.


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)LJ&RQ L nutul gestiunii financiare a întreprinderilor


1.1. OBIECTUL GESTIUNII FINANCIARE A ÎNTREPRINDERII
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unei prime componente a sistemului financiar, aceasta fiind titlurile financiare. Se pot caracteriza
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financiare.
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aceste cinci componente ale sistemului financiar. Ajungem astfel, la o reprezentare în a celor cinci ramuri
ale gestiunii financiare, prezentate în figura 1.2.
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1.2. SARCINILE GESTIUNII FINANCIARE


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dar acestea sunt în general subordonate acestuia.


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fiind obiectivul principal.


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proiectelor în care este angajat patrimoniul acesteia.


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Hj Pj Rj RjPj Rj - R (Rj - R )2Pj
H1 0,20 -10 -2 -16 51,2
H2 0,20 -5 -1 -11 24,2
H3 0,20 +5 +1 -1 0,2
H4 0,20 +15 +3 9 16,2
H5 0,20 +25 +5 19 72,2
σ2(R)=164
Σ 1 +6 σ(R)=12,8
Elemente referitoare la proiectul B Tabelul 2

Hj Pj Rj RjPj Rj- R (Rj- R )2Pj


H1 0,20 -15 -3 -22 96,8
H2 0,20 -10 -2 -17 57,8
H3 0,20 +10 +2 +3 1,8
H4 0,20 +20 +4 +13 33,8
H5 0,20 +30 +6 +23 105,8
σ2(R)=296
6 1 +7 σ(R)=17,2

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fundamental al gestiunii financiare.


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circulant, bugetarea capitalului, managementul structurii capitalului.


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1.3.2. Locul gestiunii financiare în sistemul de gestiune al întreprinderii


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-
SHQWUXDDVLJXUDUHVSHFWDUHDGHF WUHvQWUeprindere a constrângerilor financiare majore.

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de exemplu proprietarul-FRQGXF WRU vQ FD]XO vQ FDUH HO VH RFXS  SHUVRQDO GH JHVWLXQH VDX GH DGPLQLVWUD LH

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1.3.2.2. Cazul întreprinderilor cu structuri organizatorice mai specializate


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contabil. În ultimii dRX ]HFL GH DQL vQ OXPH UROXO ILQDQ HORU D FUHVFXW FRQVLGHUDELO $VLVW P OD R FUHúWHUH D

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Fig. 1.7. Un exemplu de inserare a gestiunii financiare în


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1.3.2.3. Cazul întreprinderilor cu activitate financiar SXWHUQLFVSHFLDOL]DW

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ar fi secretarul general, directorul general, sau directorulJHQHUDODGMXQFW ILJ ÌQWUHSULQGHULOH DOH F URU

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mediul lor financiar.

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