PENTINGNYA KINERJA KEUANGAN DALAM MENGATASI KESULITAN KEUANGAN PERUSAHAAN : SUATU TINJAUAN TEORITIS

Abstract

One of the division which determine sustainability of the company is the division of finance. The entire activities of the company based on the financial perspective is divided into two main activities, ; the activities of companies that use funds (allocation funds) and the activities of companies that generate funds (funds raising). Both activities is called financial function. When the companies more excited in allocation funds activities but less in fund raising activities then the companies were experiencing financial distress. Continous financial distress will generate of various problems in the companies. Therefore, it is expected that the managers have an understanding of good financial performances. In addition, the managers are expected to have knowledge of financial performances analysis techniques in financial problem solving. Keywords : Financial Performances