Finanțarea (alocarea de fonduri) reprezintă actul prin care o organizație sau companie
furnizează resurse financiare, sub formă de bani sau alte valori (precum efortul sau timpul), cu
scopul de a finanța o nevoie, un program sau un proiect. În general, acest termen este utilizat în
contextul în care o firmă își folosește rezervele interne pentru a-și satisface nevoile financiare, în
timp ce termenul de finanțare externă este utilizat atunci când firma obține capital din surse
externe.
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