Analiza poziției financiare și a performanțelor unei entități din domeniul construcțiilor
Analysis of the Financial Position and Performances at an Entity in the Construction Field

Summary/Abstract: Any economic entity may be represented by means of two fundamental financial images, the held financial position, respectively, on the one hand, and the achieved performances, on the other hand. If, regarding the financial position, we aim at a dual approach, reflecting the method of financing the assets based on equities and debts, with regard to the performances, we are considering a dual structuring according to engaged causes/expenses and achieved effects/incomes. For the purpose of substantiating relevant managerial decisions, an efficient management of the information provided by the financial position and performances is required. A relatively easy and extremely suggestive way of managing this information is the analysis based on the installment method, namely of indicators of percentage reports type regarding various aspects, like the companies’ structure, liquidity, solvability or profitability.

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