Tabloul de bord și rolul său în instrumentarea deciziilor manageriale
The Dashboard and Its Role in Decision-Making Instrumentation

Summary/Abstract: The financial decisions adopted by the management of a company represent a dynamic action carried out in order to support the fundamental objective of maximizing profit. In addition to substantiating these decisions based on a true and fair view of reality and complying with the legislative regulations in force, they must be adopted within increasingly tight time intervals, considering the dynamism of current economic activities. The determination and interpretation of financial indicators is a very important coordinate that precedes and bases financial decisions. In order to make their adoption more efficient, a tool that synthesizes the processing of financial reports through indicators that provide an optimal information summary and a friendly and accessible graphic interface — the dashboard — becomes particularly useful. The concrete context addressed in this article brings to the fore a company listed on the Bucharest Stock Exchange, representative at national level, namely Hidroelectrica SA. The dashboard prepared using an Excel interface covers two financial periods (first half of 2024 and first half of 2025), addressing the diverse processing of information content of financial reports, such as the distribution of uses and resources, creditworthiness and insolvency risk, financial balance, profitability, interim management balances, self-financing capacity, or productivity.

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