SITUAŢIILE FINANCIARE ŞI PLANIFICAREA FINANCIARĂ PE TERMEN LUNG
FINANCIAL STATEMENTS AND LONG-THERM FINANCIAL PLANNING

Summary/Abstract: Adequate financial planning is a key element in the success of any business venture. Financial statement analysis is the art of analyzing and interpreting financial statements. One major objective of financial statement analysis is to “understand the numbers” or “get behind the figures” – that is, to employ the tools of financial analysis as an aid to understanding reported financial data and then use that understanding to better manage a business. We can develop various analytical measures to portray meaningful relationships and extract information from raw financial data. In the final analysis, informed decision making is the overriding goal of financial statement analysis.The major objective remains the development of financial planning, control systems and planning for future growth in sales and the financing of this growth.

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