Aplicarea principalelor tehnici de diagnosticare financiară în activitatea de comerț cu amănuntul
Applying the Main Financial Diagnosis Techniques in the Retail Trade Activity

Summary/Abstract: Retail trade is currently the most common economic activity, being found in extremely varied forms. It is included in the tertiary activity sector, referring to resource capitalization. The parties involved are the seller, on the one hand, also called retailer, and the end user, on the other hand. The financial diagnosis customized for a certain economic operator with this object of activity has a series of specific features, the attention being drawn to the cycle of exploitation, and the key word being dynamism. Financial diagnosis based on indicators is grounded on ratio type and difference type indicators, approached both statically, at the level of a fiscal year, and dynamically, at the level of several consecutive fiscal years.

• Details
• Contents