Dinamica principalilor indicatori corelați cu ciclurile de operațiuni de la nivelul unei entități
Dynamics of the Main Indicators Correlated to the Cycles of Operations at an Entity’s Level

Summary/Abstract: An entity’s fortune can be found dually within the financial-accounting information. It is presented and assessed simultaneously based on two distinct criteria: the utilisation one, defining the values which can be transformed in money, and the resources one, defining the origin of funding sources. If both the utilization time and the allocation time intervene in the equation, with a shorter or a longer time horizon than a financial year, the long term and the short term structures are defined. By associating these structures with their specific operations, the cycles of operations at the level of an entity are pointed out, namely the exploitation cycle, with a high degree of dynamism, according to the structures on the short term, on the one hand, and the investments and funding cycles, with a high degree of stability, corresponding to the structures on the long term, on the other hand. In accordance with these cycles of operations there is a series of financial indicators pointing out the health degree of the business, which we render in the article hereby.

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