Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics (Jan 2009)

The Financial Diagnosis – Component of the Global Diagnosis and Instrument of the Financial Analysis

  • Ştefăniţă ŞUŞU,
  • Mihaela BÎRSAN

Journal volume & issue
no. 2
pp. 271 – 280

Abstract

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AbstractConsidering the general point of view, the concept of diagnosis has assumed theidentification of disfunctionalities specific to its activities, as well as theanalysis of facts and responsibilities, identification of causes and measurementsthat have to lead towards the improvement of the economical-financialsituation.Of the same mind, other specialists in the field have been aware ofthis, and whom opinion is summarized to the fact that analysis of a diagnosishas assumed the localization of symptoms, of disfunctionalities related to acompany, the research and analysis of facts and responsibilities, identificationof causes specific to disfunctionalities, the elaboration of certain programs ofactivity, where the recovery or amelioration of performances is being assuredby using their practical applying.As a matter of fact, performing a company’sdiagnosis can be motivated not only by the situation where this showsdifficulties, or disfunctionalities respectively, but also when an enterpriseproves a health state, but wishes its improvement.

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