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Bazele teoretico-PHWRGRORJLFHDOHDQDOL]HLHFRQRPLFHúLILQDQFLDUH

CAPI TOLUL 1
BAZELE TEORETI CO-METODOLOGI CE
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1.1 1HFHVLWDWHDúLFRQ LQXWXODQDOL]HLHFRQRPLFR - financiare

1.1.1 Necesitatea analizei economico- financiare

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în calitatea acestora.

Dinamismul mediului economic al firmei îi pune permanent acesteia problema


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1.1.2 &RQ LQXWXODQDOL]HLHFRQRPLFR - financiare

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FRQGL LLOHH[LVWHQ HLXQXLPHGLXFRQFXUHQ LD l dinamic.

Analiza economico-ILQDQFLDU  VWXGLD]  IHQRPHQHOH HFRQRPLFH SULQ

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acestora.

Diagnosticarea înseDPQ  LGHQWLILFDUHD YDULDELOHORU FKHLH DOH VW


- ULL úL GLQDPLFLL

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a celor favorabile.

1.2 Etapele pr RFHVXOXLGHDQDOL] HFRQRPLFR ILQDQFLDU


-

Etapele principale ale procesului metodologic de realizare a analizei financiare


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Bazele teoretico-PHWRGRORJLFHDOHDQDOL]HLHFRQRPLFHúLILQDQFLDUH

3. DQDOL]DVLWXD LHLGHIDSWDPHFDQLVPXOXLSULQFDUHFDX]HOH interne


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În acest sens, analistul financiar dispune de un aparataj metodologic
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4. VWDELOLUHD SURJUDPXOXL GH DF LXQH úL HWDSL]DUHD acestuia. Se


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QHFHVDU  GH DVHPHQHD stabilirea persoanelor sau a echipelor


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Diagnosticul economico-financiar poate fi tratat sub dublu aspect:

- diagnostic intern – necesar managementului firmei în procesul


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fenomenului:
™ analiza post-factum;
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1.3 0HWRGH WHKQLFL úL LQVWUXPHQWH XWLOL]DWH GH DQDOL]D HFRQRPLFR -


ILQDQFLDU

,QVWUXPHQWXO RSHUD LRQDO IXQGDPHQWDO vO UHSUH]LQW  XQ sistem de indicatori


economico- financiari.$FHúWLDVHSRWJUXSDvQ
- indicatori ai resurselor (materiale, financiare, umane);
- indicatori ai consumului de resurse (cheltuieli);
- indicatori de rezultate (efecte);
- LQGLFDWRUL GH HILFLHQ  RE LQX L S
rin compararea efortului depus cu efectul
generat).

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DQDOL] VXQW

♦ LQGLFL P ULPL UHODWLYH GH VWUXFWXU  DEDWHUL PHGLL . Se folosesc cu


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Bazele teoretico-PHWRGRORJLFHDOHDQDOL]HLHFRQRPLFHúLILQDQFLDUH

♦ diviziunea ( descompunerea) . Scopul este acela de a identifica cauzele


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ED]  GH UHIHULQ  FX YDORDUHD UHDOL]DW  GH F WUH R DOW  ILUP  FX

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♦ benchmarking R GHULYD LH GLQ FRPSDUD LH  &RQVW  vQ FRPSDUDUHD

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anilor ’80;
♦ Gruparea  $OHJHUHD FULWHULXOXL SH ED] F UXLD VH HIHFWXHD]  GHSLQGH GH

scopul analizei;
♦ Modelarea. Determinarea modeOXOXL XWLOL]DW VXE IRUP  GH HFXD LL

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VXUVHORULQIRUPD LRQDOHSHED]DF URUDVHFRQVWUXLHúWHPRGHOXO

♦ 5HSUH]HQW ULOHJUDILFH . (diagrame , histograme, cronograme etc.);


♦ Grile de evaluare. Utilizate cu prioritate în diagnosticul global al firmei;
♦ Metoda ABC (VWH IRORVLW  vQ DQDOL]D VWRFXULORU D SXWHULL GH QHJRFLHUH D

ILUPHLvQUHOD LLOHFXFOLHQ LLúLFXIXUQL]RULLV L

♦ 0HWRGDVXEVWLWX LLORUvQODQ ;
♦ 0HWRGDEDODQ HORU

♦ Metoda scorurilor etc.

Detalierea modului de aplicare a metodelor sus-PHQ LRQDWH HVWH UHDOL]DW  vQ

cadrul cursului, pe cazuri concret delimitate.