THE DIAGNOSIS AND EVALUATION OF COMPANY’S ECONOMIC AND FINANCIAL RESULTS

Abstract

The aim of this paper is to highlight the importance of performing an economic analysis by any company, in our case Artego S.A. Managers try to reach a certain level of production which used with a certain level of productivity allows companies to sell products and obtain profit. The diagnosis and evaluation of the company’s economic and financial results shows how the company is performing, if the resources are well used and it the turnover obtained is high enough in order to obtain profit. Measuring the action of each factor over the analyzed result is meant to establish the size and the direction of the cause and effect relationship, to outline the factors with a more important activity over the results. Having performed a turnover analysis at Artego S.A. showed that the company is doing its best in trying to maintain the same turnover as before the economic crisis.

Keywords

• economic analysis
• chain substitution metho
• turnover
• factorial analysis
• diagnosis