1

BAZELE TEORETICO-METODOLOGICE
ALE ANALIZEI ECONOMICO-FINANCIARE

1.1 Analiza economico-ILQDQFLDU vQPHFDQLVPXOFRQGXFHULL

3URFHVXO GH FRQGXFHUH QX VH SRDWH ED]D SH UXWLQ  úL LQWXL LH FL SH R

DQDOL] úWLLQWLILF SHRFXQRDúWHUHWHPHLQLF DVLWXD LHLGDWHRLGHQWLILFDUHD

YXOQHUDELOLW LORUúLRSRUWXQLW LORUGHGH]YROWDUH

ÌQWUHSULQGHUHD HVWH R RUJDQL]D LH VRFLDO  FX R VWUXFWXU  úL GLQDPLF 

specific , fapt ce determin úi complexitatea actului decizional. Ca activitate

SUDFWLF DQDOL]DHFRQRPLco-ILQDQFLDU DUHXQFDUDFWHUSHUPDQHQWLQGLIHUHQW

GH VXELHFWXO FDUH R HIHFWXHD]  GHRDUHFH SULQ YDORULILFDUHD LQIRUPD LHL

IXUQL]DWH GH VLVWHPXO úL SROLWLFLOH FRQWDELOH , se pot formula concluzii

SHUWLQHQWHDVXSUDDQVDPEOXOXLDFWLYLW LLVDXVHJPHQWHORUDFHsteia.

3H ED]D DQDOL]HL IDFWRUXO XPDQ IRUPXOHD]  FRQFOX]LL SULQ FDUH VH

GLULMHD]  HIRUWXODVWIHO vQFkW HIHFWHOH V  ILH PD[LPH VDWLVIDFkQG SULQ DFHasta

FHULQ HOHSURSULHWDULORUFDSLWDOXULORULQYHVWLWH

1.2 'HOLPLW ULFRQFHSWXDOHSULYLQGDQDOL]DHFRQRPLFR -fiQDQFLDU

Analiza Economico-)LQDQFLDU  VWXGLD]  PHFDQLVPXO GH IRUPDUH úL

modificare a fenomenelor economice prin descompunerea lor în elemente
FRPSRQHQWH vQ S U L VLPSOH úL SULQ VWDELOLUHD IDFWRULORU GH LQIOXHQ 

Descompunerea se face în trepte, de la complex la simplu, în vederea

LGHQWLILF ULL FDX]HORU ILQDOH FDUH H[SOLF  R DQXPLW  VWDUH GH IDSW XQ DQXPLW

QLYHOGHSHUIRUPDQ VDXRDQXPLW HYROX LHDORU Fig. 1.1).

 Fenomenul X

1 2 3 Elemente

1.1 1.2 2.1 2.2 2.3 3.1 3.2 Factori de grad I

Factori de grad II
1.1.1 1.1.2 1.1.3 1.2.1 1.2.2

Cauze finale
a b c d d e f g

)LJ6FKHPDGHVI úXU ULLDQDOL]HLHFRQRPLFR -financiare1.

Elementele = S U LFRPSRQHQWHDOHIHQRPHQXOXLDQDOL]DW

Factorii = IRU H PRWULFH FDUH SURYRDF  GHWHUPLQ  XQ

fenomen, un rezultat.
Cauzele finale = vPSUHMXU UL FDUH vQ DQXPLWH FRQGL LL H[SOLF 

DSDUL LD XQXL IHQRPHQ VWDUHD úL HYROX LD

acestuia.
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HFRQRPLF UHVSHFWLY DO FRQVXPXOXL GH UHVXUVH úL DO UH]XOWDWHORU RE LQXWH
De
asemenea, trebuie OXDWH vQ FRQVLGHUDUH UHOD LLOH VWUXFWXUDO-IXQF LRQDOH úL D
FHORU FDX] -efect. Complexitatea analizei economico-ILQDQFLDUH GHFXUJH úL

GLQIDSWXOF vQHFRQRPLHH[LVW XUP WRDUHOHVLWXD LL

• DFHODúLHIHFWSRDWHILSURGXVGHFDX]HGLIHULWH

• DFHHDúLFDX] SRDWHSURGXFHHIHFWHGLIHULWH

• HIHFWHGLIHULWHVHSRWFRPELQDGkQGRUH]XOWDQW DFRPSOH[XOXLGHIDFWRUL

sau foU H
• FRPSOH[LWDWHDúLLQWHQVLWDWHDFDX]HLSRWGHWHUPLQDQXQXPDLLQWHQVLWDWHD

fenomenului dat, ci úLcalitatea lui;

• vQ IHQRPHQXO DQDOL]DW SRW DS UHD vQVXúLUL SH FDUH QX OH -a avut nici un
element al fenomenului.

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 1.3 Probleme principale privind bazele teoretico-metodologice
ale analizei economico-financiare

1.3.1 Tipologia analizei economico-ILQDQFLDUH úL D IDFWRULORU GH

LQIOXHQ  &RQ LQXWXO SURFHVXOXL GH DQDOL]  HFRQRPLFR-

ILQDQFLDU

Tipologia Analizei Economico-Financiare

$QDOL]D HFRQRPLF  SRDWH IL FODVLILFDW  vQ PDL PXOWH WLSXUL vQ IXQF LH

de diferite criterii, astfel:

I) 'XS  UDSRUWXO vQWUH PRPHQWXO vQ FDUH VH HIHFWXHD]  DQDOL]D úL FHO DO

GHVI úXU ULLIHQRPHQXOXL

A) analiza post-factum sau post operatorie, DQDOL]D UHDOL] ULL

obiectivelor);
B) analiza previzionaO VDXSURVSHFWLY .
II) 'LQ SXQFW GH YHGHUH DO vQVXúLULORU HVHQ LDOH VDX DO GHWHUPLQ ULORU

cantitative ale fenomenelor:

A) DQDOL]DFDOLWDWLY 
B) DQDOL]DFDQWLWDWLY 
III) 'XS QLYHOXOODFDUHVHGHVI úRDU DQDOL]D

A) DQDOL]DPLFURHFRQRPLF 
B) DQDOL]DPDFURHFRQRPLF 
IV) 'XS PRGXOGHXUP ULUHvQWLPSDIHQRPHQHORU

A) DQDOL]DVWDWLF 

B) DQDOL]DGLQDPLF 

V) 'XS FULWHULLOHGHVWXGLHUHDIHQRPHQHORU

A) analiza tehnico-HFRQRPLF 
B) analiza economico-ILQDQFLDU 

C) DQDOL]DILQDQFLDU 
VI) ÎnIXQF LHGHGHOLPLWDUHDRELHFWului analizat:
A) analiza pHUDPXULDQDOL]DSHXQLW LRUJDQL]DWRULFHvQWUHSULQGHUL
grupuri de întreprinderi, holdinguri);
B) analiza pe probleme (cifra de afaceri, rentabilitate, etc).
&DGLVFLSOLQ LQGHSHQGHQW vQSODQXOGHvQY
PkQWFDUHúL-a delimitat

obiectul în procesul de formare a specialistului economist, analiza

economico-ILQDQFLDU  U VSXQGH XQRU QHFHVLW L SUDFWLFH ILLQG DQFRUDW  vQ
UHDOLW LOH vQWUHSULQGHULL $FHDVWD SH ED]D LQIRUPD LHL H[LVWHQWH FHUFHWHD] 

UH]XOWDWHOHRE LQXWHIDFWRULLFDUHOH -au determinDWúLFRQFRUGDQ DDFHVWRUDFX

FULWHULLOH GH HILFLHQ  HYLGHQ LLQG SRVLELOLW ile de sporire a SHUIRUPDQ HORU
întreprinderii.

&RQ LQXWXOSURFHVXOXLGH aQDOL] economico-fLQDQFLDU

3URFHVXO GH DQDOL]  HFRQRPLFR ILQDQFLDU 

- UHSUH]LQW inversul
HYROX LHL UHDOH D IHQRPHQXOXL $QDOL]D SRUQHúWH GH OD UH]XOWDWHOH SURFHVXOXL

vQFKHLDWF WUHHOHPHQWHúLIDFWRULFXSULQ]kQGXUP WRDUHOHHWDSH

1) Delimitarea obiectului analizei, care presupune constatarea anumitor

fapte, fenomene, rezultate. Delimitarea obiectului se faFH vQ WLPS úL
sSD LXFDOLWDWLYúLFDQWLWDWLY

2) 'HWHUPLQDUHD HOHPHQWHORU IDFWRULORU úL FDX]HORU IHQRPHQXOXL VWXGLDW

'HVFRPSXQHUHDvQHOHPHQWHSUHVXSXQHRDQDOL] VWUXFWXUDO )DFWRULLVH

XUP UHVFvQPRGVXFFHVLYWUHFkQGGHODFHLFXDF LXQHGLUHFW ODF ei cu

DF LXQHLQGLUHFW SkQ ODVWDELOLUHDFDX]HORUILQDOHSULPDUH ;

3) 6WDELOLUHD IDFWRULORU SUHVXSXQH úL GHWHUPLQDUHD FRUHOD LHL GLQWUH ILHFDUH

IDFWRU úL IHQRPHQXO DQDOL]DW FkW úL D FRUHOD LHL GLQWUH IDFWRULL FDUH

ac LRQHD] ;

4) 0 VXUDUHD LQIOXHQ HORU GLIHULWHORU HOHPHQWH VDX IDFWRUL VH XWLOL]HD] 

DQDOL]D FDQWLWDWLY  SHQWUX FXDQWLILFDUHD LQIOXHQ HORU D UH]HUYHORU

interne, a aprecierii cât mai exacte a rezultatelor;

5) Sintetizarea rezultatelor analizei, stabilindu-VHFRQFOX]LLOHúLDSUHFLHULOH

asupra activLW LLGLQVIHUDFHUFHWDW ;

6) (ODERUDUHD P VXULORU FDUH UHSUH]LQW  FRQ LQXWXO GHFL]LLORU PHQLWH V 

DVLJXUH R IRORVLUH RSWLP  D UHVXUVHORU SHQWUX VSRULUHD HILFLHQ HL

DFWLYLW LLvQYLLWRU
 &ODVLILFDUHDIDFWRULORUGHLQIOXHQ DIHQRPHQHORUHFRQRPLFH

FiecDUH vQWUHSULQGHUH LQGLIHUHQW GH WLSXO SURILOXO GH DFWLYLWDWH úL

ORFDOL]DUHDHLVHFRQIUXQW FXRPXOWLWXGLQHGHIDFWRULLFDUHIRUPHD] PHGLXO

de afaceri.
5HOD LLOH GH LQWHUDF LXQH GLQWUH ILUP  úL VRFLHWDWH VXQW UHFLSURFH úL

extrem de complexe, ele putânGILSXVHvQHYLGHQ FXDMXWRUXO Fig 1.2

0DQDJHULLvQWUHSULQGHULLQXRSRWDGPLQLVWUDFXVXFFHVI U D LQHFRQW

GH IDFWRULL FDUH GHFXUJ GLQ UHOD LLOH GH LQWHUFRQGL LRQDUH UHFLSURF  GLQWUH

vQWUHSULQGHUH úL PHGLXO H[WHUQ FXP DU IL IDFWRUL WHKQLci, tehnologici,
economici, sociali, politici, juridici psihologici, demografici etc.

Comunitatea
Guvernul
Sindicatele
Grupurile
de afaceri 6
!   
politice comunitare Mass-media
locale
8  

Comunitatea

, !

Creditorii
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consumatorilor

Intelectualii
9  !

Managerii
companiei Firmele
concurente
Grupurile
< =;   , :;
>=?   le de interes
! le  < =;   le
7 #$!
special
juridice

Furnizorii Biserica

5HOD LLGLUHFWH

5HOD LLLQGLUHFWH

2
)LJ5HOD LLOHGHLQWHUDF LXQHGLQWUHILUP úLVRFLHWDWH

2
G.A. Steiner, J.F.Steiner/Business, Government and Society/Mc Graw-Hill, Inc./USA/1991
 $FHúWL IDFWRUL DF LRQHD]  GH UHJXO  QX izolat, ci interdependent,
corelat, într-XQ VLVWHP GH OHJ WXUL vQFKHJDWH ,GHQWLILFDUHD ORU QHFHVLW 

FXQRDúWHUHD SUHFLV  DF L GH IRUPDUH D UH]XOWDWXOXLD OHJ WXULORU FDX]DOHDOH

acestuia.

&ODVLILFDUHD IDFWRULORU VH SRDWH IDFH vQ IXQF LH GH PDL PXOWH

criterii:

I) 'XS QDWXUDORU

ƒ WHKQLFL WHKQRORJLFL RUJDQL]D LRQDOL HFRQRPLFL VRFLDO-politici,

demografici, psihologici, biologici, naturali etc.

II) 'XS FDUDFWHUXOORUvQWU-RDQXPLW UHOD LHGHFDX]DOLWDWH

ƒ factori calitativi;
ƒ factori cantitativi, care sunt pXUW WRULi materiali ai celor calitativi;
ƒ IDFWRUL GH VWUXFWXU , care intervin atunci când rezultatul analizei

VHUHIHU ODP VXULDJUHJDWHFRPSXVHGLQPDLPXOWHHOHPHQWH

III) 'XS PRGXOFXPDF LRQHD] 

ƒ IDFWRUL FX DF LXQH GLUHFW  FDUH vúL H[HUFLW  QHPLMORFLW LQIOXHQ D

asupra fenomenului analizat;

ƒ IDFWRUL FX DF LXQH LQGLUHFW  GH JUDGXO Q FDUH DF LRQHD] 

asupra fenomenului analizat, prin intermediul altor factori.

IV) ÌQIXQF LHGHDFWLYLWDWHDvQWUHSULQGHULL

ƒ IDFWRUL GHSHQGHQ L GH DFWLYLWDWHD vQWUHSULQGHULL VXQW FHL FDUH vúL

au originea în eforturile depuse de întreprindere pentru

economisirea tuturor categoriilor de resurse. De exemplu,
VFKLPEDUHD VWUXFWXULL SURGXF LHL GHSLQGH GH DFWLYLWDWHD

întreprinderii.
ƒ IDFWRULLQGHSHQGHQ LGHDFWLYLWDWHDvQWUHSULQGHUL i.
V) 'XS JUDGXOGHVLQWHWL]DUH

ƒ IDFWRULVLPSOLFDUHQXSRWILGH]PHPEUD L

ƒ IDFWRUL FRPSOHFúL FDUH VXQW GHWHUPLQD L GH R VHULH GH DO L IDFWRUL

VLPSOLVDXFRPSOHFúL

VI) 'XS L]YRUXODF LXQLLORU

ƒ factori interni (endogeni), care vúL au originea în interiorul

îQWUHSULQGHULL GH H[HPSOX RUJDQL]DUHD LQWHUQ  D SURGXF LHL
ULWPLFLWDWHDSURGXF LHLUD LRQDOL] ULOHvQSURGXF LH etc);

ƒ factori externi (exogeni), care vúL DX RULJLQHD vQ PHGLXO H[WHUQ
întreprinderii (de exemplu modificarea cursului de schimb,
FRQFXUHQ DLQIOD LD etc.)
VII) 'XS VWDGLXOFLUFXLWXOXLHFRQRPLF

ƒ IDFWRULVSHFLILFLDSURYL]LRQ ULL

ƒ IDFWRULVSHFLILFLSURGXF LHL

ƒ IDFWRULVSHFLILFLYkQ] ULLSURGXF LHLHWF

VIII) 'XS SRVLELOLW LOHGHSUHYL]LXQH

ƒ IDFWRUL SUHYL]LELOL FHU L VDX GHWHUPLQDELOL

, care DF LRQHD] în
cadrul unor procese controlate de conducerea întreprinderii.
ƒ factori imprevizibili (aleatori), care DF LRQHD]  QHFRQWURODW FD
XUPDUH D XQRU DEDWHUL GH OD GHVI úXUDUHD QRUPDO  D XQRU SURFHVH

HFRQRPLFHVDXVXELPSXOVXOXQRUIRU HGLQDIDU 

IX) 'XS LQWHQVLWDWHDDF LXQLLORU

ƒ IDFWRUL GRPLQDQ L IDFWRUL FKHLH VXQW FHL D F URU LQIOXHQ  HVWH

KRW UkWRDUHvQRE LQHUHDUH]XOWDWHORU

ƒ IDFWRUL VHFXQGDUL FHL D F URU LQIOXHQ  QX HVWH KRW UkWRDUH vQ

RE LQHUHDUH]XOWDWHORU

1.3.2 5ROXO DQDOL]HL vQ HYDOXDUHD úL UHJODUHD SHUIRUPDQ HORU

economico-financiare ale întreprinderii

(WLPRORJLF GLDJQRVWLFXO vQVHDPQ  FDSDFLWDWHD GH GLVFHUQ PkQW LDU

într-R DFFHS LXQH VLQWHWLF  DQDOL]D GLDJQRVWLF SUHVXSXQH UHSHUDUHD

VLPWRPHORU D GLVIXQF LRQDOLW LORU XQHL ILUPH FHUFHWDUHD úL DQ aliza faptelor
úL a UHVSRQVDELOLW LORU LGHQWLILFDUHD FDX]HORU GLVIXQFWLRQDOLW LORU

HODERUDUHD XQRU SODQXUL GH DF LXQH SULQ D F URU DSOLFDUH SUDFWLF se asigur
UHGUHVDUHDúLDPHOLRUDUHDSHUIRUPDQ HORU

Efectuarea diagnosticului unei firme poate fi motiYDW  QX QXPDL GH

VLWXD LDvQFDUHDFHDVWDDUHGLILFXOW LUHVSHFWLYGLVIXQF LRQDOLW LFLúLDWXQFL

FkQGDúDFXPVSXQH-HDQ3LHUUH7KLEDXW³vQWUHSULQGHUHDDUHREXQ VWDUHGH

V Q WDWH³ GDU VH GRUHúWH vPEXQ W LUHD SHUIRUPDQ HORU HL 'HRDUHFH SULQ

analiza economico-ILQDQFLDU  VH VWDELOHVF SXQFWHOH WDUL úL VODEH GLQ

DFWLYLWDWHDXQHLILUPHGDUúLP VXULOHFHXUPHD] DVHDSOLFDSHWHUPHQVFXUW

úL OXQJ SHQWUX DWLQJHUHD DQXPLWRU RELHFWLYH SURSXVH DQDOL]D GLDJQRVWLF

FRQVWLWXLHRSDUWHFRPSRQHQW DPDQDJHPHQW
ului strategic al întreprinderii.
În general, în func ie de scop, diagnosticul poate fi restrâns la
anumite probleme sau extins în accep iunea de diagnostic global.
'H H[HPSOX vQDQDOL]DGRVDUXOXLGH FUHGLWvQWRFPLWGHF WUHE QFLDFFHQWXO

este pus pe cDSDFLWDWHDGHSODW DvQWUHSULQGHULLI U DH[FOXGHúLDOWHDVSHFWH

DOHDFWLYLW LLILQDQFLDUH
 'LDJQRVWLFXOUH]XPDWODRDQXPLW SUREOHP  economico-ILQDQFLDU D

firmei, folosit în practica PDQDJHULDO  FXUHQW  VH HIHFWXHD]  PDL DOHV FkQG

VH VHPQDOHD]  GLVIXQF LRQDOLW L vQ DFWLYLWDWHD DFHVWHLD &kQG vQWUHSULQGHUHD

VHFRQIUXQW FXGLILFXOW LJUDYHVHLPSXQHXQGLDJQRVWLFFRPSOH[JOREDO

În concluzie, analiza economico-ILQDQFLDU DUHXQUROIXQGDPHQWDOvQ

HYDOXDUHD UHJODUHD úL DPHOLRUDUHD SHUIRUPDQ HORU economico-financiare ale

întreprinderii. De aceea, aceasta FRQVWLWXLH ED]D VWXGLLORU GH IH]DELOLWDWH úL D
FHORUGHHYDOXDUHHFRQRPLF DvQWUHSULQGHULORU

Analiza economico-ILQDQFLDU  DúD FXP V D PHQ LRQDW DQWHULRU FD

-
DFWLYLWDWH SUDFWLF  DUH XQ FDUDFWHU SHUPDQHQW LQGLIHUHQW GDF  VH UHDOL]HD] 

GHF WUHXQFRPSDUWLPHQWvQFDGUXOILUPHL VDXGHF WUHVRFLHW

, LVSHFLDOL]DWH

GHFRQVXOWDQ DXGLW etc.

0HWRGHúLWHKQLFLXWLOL]DWHvQDQDOL]DHFRQRPLFR ILQDQFLDU -
În cadrul analizei economico-financiare VH XWLOL]HD]  PDL PXOWH

PHWRGHúLSURFHGHHVSHFLILFHVDXvPSUXPXWDWHGLQDOWHúWLLQ H$FHVWHDVHSRW

grupa în 2 categorii:
1) metode ale analizei calitative;
2) metode ale analizei cantitative.
1) 0HWRGHúLWHKQLFLGHDQDOL] FDOLWDWLY :
1.1 'LYL]LXQHDúLGHVFRPSXQH rea rezultatelor.
1.2 &RPSDUD LD .
1.3 Stabilirea sistemului factorial-FDX]DODOH[SOLF ULLIHQRPHQXOXL .
1.4 Modelarea fenomenelor economice.
1.5 Interpretarea rezultatelor.
1.6 Generalizarea sau evaluarea rezultatelor.
1.1 'LYL]LXQHDúLGHVFRPSXQHUHDUH]XOWDWHORU
Diviziunea úL GHVFRPSXQHUHD UH]XOWDWHORU úL D DEDWHULORU ORU VXQW GH
mai multe feluri:
a) GLYL]LXQHDGXS WLPSXOGHIRUPDUHDUH]XOWDWHORU
b) GLYL]LXQHDGXS ORFXOGHIRUPDUHDacestora ;
c) descompuneUHDSHS U LHOHPHQWHIDFWRULúL cauze.
 1.2 &RPSDUD LD
Orice rezultat DO DFWLYLW LL ILUPHL VH DQDOL]HD]  úL DSUHFLD]  QX FD R

P ULPHLPSRUWDQW vQVLQHFLvQUDSRUWFXXQFULWHULXED] GHFRPSDUD LHÌQ

FD]XORULF UHLvQWUHSULQGHULH[LVW SRVLELOLWDWHDXWLOL] ULLXUP WRDUHORUFULWHULL

GH FRPSDUD LH QLYHOXO RELHFWLYHORU programate, rezultatele perioadei

(perioadelor) precedente, rezultatele altor întreprinderi concurente,
rezultatele unor întreprinderi din DOWH ULQRUPDWLYHVWDQGDUGH etc.
7LSXULGHFRPSDUD LL

• FRPSDUD LLvQWLPS

• FRPSDUD LLvQVSD iu;

• FRPSDUD LL vQfunc ie de un criteriu prestabilit (program, norme,
standarde, etaloane, valori de normalitate, niveluri stabilite de
VWUXFWXULVSHFLDOL]DWHEDQFDUHVWDWLVWLFHDJHQ LLHWF.);

• FRPSDUD LLFXFDUDFWHUVSHFLDO

(VWH REOLJDWRULX V  VH DVLJXUH FRPSDUDELOLWDWHD datelor, ele trebuind

V  DLE  XQ FDUDFWHU RPRJHQ V  ILH H[SULPDWH vQWU XQ HWDORQ XQLF úL V  ILH
-
GHWHUPLQDWHGXS RPHWRGRORJLHXQLWDU 

1.3 Stabilirea sistemului factorial-FDX]DODOH[SOLF ULLIHQRPHQXOXL

3UHVXSXQH VWDELOLUHD IDFWRULORU FDUH GHWHUPLQ  IRUPDUHD úL

PRGLILFDUHD UH]XOWDWHORU SUHFXP úL D UHOD LLORU VWUXFWXUDO -functionale dintre

HOHPHQWHOH IHQRPHQXOXL HFRQRPLF (VWH IRDUWH LPSRUWDQW  FXQRDúWHUHD

QDWXULLILHF UXLIDFWRUFDQWLWDWLYGHVWUXFWXU úLFDOLWDWLYSHQWUXFDVLVWHPXO

V  ILH UHDOL]DW ORJLF úL SH ED]H UHDOH vQ IXQF LH GH SULQFLSLXO FRQGL LRQ ULL

FRUHO ULL

1.4 Modelarea fenomenelor economice

0RGHOXO HVWH R UHSUH]HQWDUH VLPSOLILFDW  D UHDOLW LL 0RGHOXO vQ

anali]  HVWH XQXO economico-matematic, exprimat sub form  GH HFXD LL

LQHJDOLW LFRUHOD LLGLQWUHLQGLFDWRULIXQF LLGHSURGXF LHHWF

Tipologia modelelor:
• modele imitative sau iconice;
• modele analogice;
• modele simbolice.
 Dintre modelele analogice, graficele sunt frecvent utilizate în teoria
úLSUDFWLFDHFRQRPLF SHQWUXYL]XDOL]DU
ea fenomenelor economice

Tipuri de grafice:
o cronograma;
o diagrama (diagrama cu 2 variabile, sectorial , cu coordonate
polare, cu bare simple sau asociate)
o KLVWRJUDPDVDXWDEHOXOGHSHQHWUD LH etc.

Modelele simbolice VH ED]HD]  SH XWLOL]DUHD VLPEROXU ilor (litere,

FLIUH vQ UHSUH]HQWDUHD IHQRPHQHORU úL D UDSRUWXULORU GLQWUH HOH ÌQ JHQHUDO ,
acestea LDX IRUPD XQRU HFXD LL VDX LQHFXD LL PDWHPDWLFH ÌQ DQDOL]D

economico-ILQDQFLDU  SUHYDOHD]  PRGHOHOH VLPEROLFH Acestea pot fi:

PRGHOH GH FRUHOD LH GHWHUPLQLVWH úL DOHDWRULL DGLWLYH PXOWLSOLFDWLYH

EDODQ LHUHGHUDSRUWFRPELQDWH

0RGHOHOH WUHEXLH DVWIHO FRQVWUXLWH vQFkW V  H[SULPH FRUHFW OHJ WXUD

GLQWUH IDFWRUL úL IHQRPHQH úL V  H[LVWH FRQFRUGDQ  GHSOLQ  vQWUH OHJ WXUD

formal-PDWHPDWLF úLFHDORJLF -econoPLF 

2) 0HWRGHGHDQDOL] FDQWLWDWLY 

$FHVWH PHWRGH SHUPLW FRPHQVXUDUHD DF LXQLL ILHF UXL HOHPHQW VDX

IDFWRU DVXSUD UH]XOWDWXOXL DQDOL]DW SULQ FDUH VH G  ILQDOLWDWH GH P ULPH úL

VHQV OHJ WXULORU FDX]DOH GH D UHOLHID IDFWRULL FX DF LXQH PDL LPSRUWDQW 

DVXSUD UH]XOWDWHORU úL GH D DSUHFLD P VXUD vQ FDUH DX IRVW IRORVLWH UHVXUVHOH

întreprinderii.
3HQWUX VHSDUDUHD LQIOXHQ HORU IDFWRULORU VH XWLOL]HD]  GLIHULWH PHWRGH

vQIXQF LHGHIRUPDPDWHPDWLF SHFDUHRvPEU ac UHOD LLOHGLQWUHIDFWRUL

Metode utilizate:
2.1. Indicatorii economico-financiari.
2.2. Indicii – FD PHWRG  GH H[SULPDUH D GLQDPLFLL IHQRPHQXOXL
economico-financiar.
2.3. &RHILFLHQ LLGHVWUXFWXUDHFKLOLEUXHILFLHQ .
2.4. Ratele (ratio sau rating).
2.5. Tehnicile scorurilor (scoring) ca metod a analizei
discriminante.
2.6. 0HWRGDVXEVWLWXLULORUvQODQ PHWRGDLWHUDULL.
2.7. Metoda calcului matricial.
 2.8. Metoda ABC.
2.9. Metodele cercet rii opera ionale (programare, tehnicile
jocurilor, simularea etc.).
2.10. Metodele analizei regresionale.
2.11. Metodele sociologice.

2.1. Indicatorii economico-financiari - IRUPD GHH[SULPDUHFRQFHQWUDW 

DLQIRUPD LHL

Exemplu:
CA = M + ∑ qv ⋅ p ,
unde:
CA = cifra de afaceri;
M P UIXULYkQGXWH
qv = produsele vândute;
p SUH XOGHYkQ]DUH (exclusiv TVA).

2.2. Indicii,UHSUH]LQW RPHWRG IUHFYHQWXWLOL]DW vQDQDOL]DIHQRPHQHORU

economico -ILQDQFLDUH&XDMXWRUXOORUVHVWDELOHúWHGLQDPLFDID GHRED] 
IL[  VDX vQ ODQ  VH FRQVWUXLHVF ULWPXUL VH IDF DSUHFLHUL DVXSUD HYROX LHL

performan HORUDFDSDFLW LLVLVWHPXOXLGHDHYROXDvQWU -un context dat.

2.3. &RHILFLHQ LL (ratele) de structur HFKLOLEUXúLHILFLHQ

5HSUH]LQW RPHWRG GHPDUHXWLOLWDWH în diagnosticarea fenomenelor

îQWUHSULQGHULLDSHUIRUPDQ HORUORU
&RILFLHQ LL GH VWUXFWXU  VH GHWHUPLQ  SUL n raportarea unei
componente la ansamblul fenomenului cercetat:

ei
Ki = ;
∑ ei
unde:
Ki FRHILFLHQWGHVWUXFWXU ;
ei = elementele componente ale fenomenului, rezultatului.
 Coeficien LL GH HILFLHQ  UH]XOW  GLQ FRPSDUDUHD HIRUWXULORU GHSXVH

FXUH]XOWDWHOHRE LQXWH sau invers:

Efect Efort
Ke = ; Ke =
Efort Efect

unde:
Ke FRHILFLHQWGHHILFLHQ 

Exemplu:
Pn
Rf = ⋅ 100 ,
K pr
unde:
Rf UDWDUHQWDELOLW LLILQDQFLDUH a capitalului propriu;
Pn = profitul net;
Kpr= capitalul propriu.

Coeficien LL de echilibru VH GHWHUPLQ  FD raport îQWUH GRX  P ULPL

FRPSDUDELOHFXVHPQLILFD LHvQWHUPHQLGHHFKLOLEUXHFRQRPLFVDXILQDQFLDU

De exemplu:
Kp
K= ,
Kp + I
unde:
K = coeficientul (rata) autonomiei financiare;
Kp = capitalul propriu;
I = împrumuturileSHWHUPHQPHGLXúLOXQJ

2.4. Ratele
5HSUH]LQW  XQ UDSRUW vQWUH GRX  P ULPL FRPSDUDELOH ORJLFR-

HFRQRPLF (OH VXQW ODUJ U VSkQGLWH vQ OLWHUDWXU  úL SUDFWLF

a a din domeniul
analizei economico-ILQDQFLDUH D GLDJQRVWLF ULL úL HYDOX ULL DFWLYLW LL

întreprinderilor.
De exemplu:

Rc =
∑ qp − ∑ qc ⋅100 ,
∑ qc
unde:
Rc UDWDUHQWDELOLW LLUHVXUVHORUFRQVXPDWH

T FDQWLWDWHDYkQGXW 

c = costul pe unitate de produs;

S SUH XOPHGLXGHYkQ]DUHSHSURGXV

Interpretarea ratelor trebuiH I FXW  FX SUXGHQ  vQ IXQF LH de fiecare
termen al raportului.
5DWHOH FD PHWRG  GH P VXUDUH D IHQRPHQXOXL HFRQRPLFR -financiar
pot fi grupate în:
ƒ UDWHGHVWUXFWXU ;

ƒ rate de gestiune;
ƒ rate de echilibru;
ƒ UDWHGHHILFLHQ .

2.5. Tehnicile scorurilor (scoring), ca metode ale analizei

discriminante

6FRUXO PHWRGD VFRULQJ UHSUH]LQW  R PHWRG  GH DQDOL] 

discriminant  FX FDUH VH RSHUHD]  vQ PHGLXO H[WHUQ DO vQWUHSULQGHULL GH

UHJXO  vQ E QFL 5HSUH]LQW  R IXQF LH FRQVWUXLW  SH ED]D XQXL DQXPLW QXP U

de indicatori. 'H H[HPSOX XQD GLQ IXQF LLOH VFRU FX FDUH RSHUHD]  %DQFD
)UDQ HLXWLOL]HD] 8LQGLFDWRULLDUYDORULOHHLDXODED] REVHUY ULvQWLPSSH
un nXP UGHDQL úLeVWHDSOLFDELO vQWUHSULQGHULORUFXSHVWHGHVDODULD L
3ULPHOHOXFU ULSULYLQGPetoda scorurilor au fost realizate în S.U.A.,

vQWUHDQLLúLLDUvQ)UDQ DVSUHVIkUúLWXODQLORU¶

)XQF LDVFRU³=³DUHIRUPD

Z = ax1 + bx2 +…..+ zxn ,

unde:
x1 ,….. xn = ratele implicate în calcul;
a,b,......z = coeficien ii de ponderare.
Aceste metode se folosesc preponderent în investigarea echilibrului
financiar, unde nu substituie alte metode,FLOHFRPSOHWHD] 
6FRUXO = FDOFXODW OD QLYHOXO XQHL ILUPH LQGLF  JUDGXO GH

vulnerabilitate al acesteia, punând în eviGHQ existen DGLVIXQF LRQDOLW LORU

DQDOL]DFRPSDUDWLY DGLQDPLFLLVFRUXOXLLQGLYLGXDOFXHYROX LDFRQVWDWDW OD

nivelul sectorului de activitate reflect  SUHGLVSR]L LD ILUPHL OD ULVF vQWU -un
DQXPLWPHGLXFRQFXUHQ LDO
 2.6. Metoda substituirilor în lan (metoda iter rii)

3HUPLWH FXDQWLILFDUHD FRQWULEX LHL GLIHULWHORU HOHPHQWH VDX IDFWRUL OD

IRUPDUHDúLPRGLILFDUHD rezultatuluiID GHXQQLYHOGHFRPSDUD LH

6HDSOLF vQFD]XOvQFDUHUHOD LLOHGHWLSGHWHUPLQLVWGLQWUHUH]XOWDWúL

elemente sau factorii de LQIOXHQ  DX IRUPD GH SURGXV VDX UDSRUW

SURSRU LRQDOLWDWH GLUHFW  VDX LQYHUV  ,WHUDUHD VH IDFH FX UHVSHFWDUHD D 

principii:
a) DúH]DUHDIDFWRULORUVHIDFHvQRUGLQHDFRQGL LRQ rii lor economice, ceea
FH vQVHDPQ  RUGLQHD GH DQDOL]  DGLF întâi factorii caQWLWDWLYL úL DSRL
FHL FDOLWDWLYL GDF  DSDU IDFWRULL GH VWUXFWXU  HL LQWHUYLQ LPHGLDW GXS 

cei cantitativi);
b) substituirile se fac succesiv;
c) XQIDFWRUVXEVWLWXLWVHPHQ LQHFDVWDUHvQRSHUD LLOHXOWHULRDUH
De exemplu, într-un model de 3 factori, fenomenul cap W H[SUHVLD

Y = f (x) respectiv y = f (x1 , x2 , xn)

CA Pe
Exemplu: Pe = A e ⋅ ⋅
A e CA

$GLF  y = x1 ⋅ x 2 ⋅ x 3 ,

unde:
Ae = active de exploatare;
CA FLIUDGHDIDFHULvQSUH XULGHYkQ]DUHH[FOXVLY79$

Pe = profitul din exploatare aferent cifrei de afaceri.

Cazul teoretic:
I) Modelul în forma unui produs de mai mul i factori:
R = a ⋅b⋅c
unde:
R = rezultat;
a,b,c = factori de influen 
 a) ÌQP ULPLDEVROXWH

În care: R 0 = a 0 ⋅ b 0 ⋅ c0 úL R1 = a1 ⋅ b1 ⋅ c1
∆ R = R1 − R 0
6HSDUkQG LQIOXHQ D ILHF UXLD GLQ FHL  IDFWRUL DVXSUD PRGLILF ULL

rezultatului ( ∆R UHOD LLOHVXQWXUP WRDUHOH

a) LQIOXHQ DIDFWRUXOXLa:
a1 ⋅ b 0 ⋅ c 0 − a 0 ⋅ b 0 ⋅ c 0 = (a1 − a 0 ) ⋅ b 0 ⋅ c 0
b) LQIOXHQ DIDFWRUXOXL b:
a1 ⋅ b1 ⋅ c 0 − a1 ⋅ b 0 ⋅ c 0 = a1 ⋅ (b1 − b 0 ) ⋅ c 0
c) LQIOXHQ DIDFWRUXOXL c:
a1 ⋅ b1 ⋅ c1 − a1 ⋅ b1 ⋅ c0 = a1 ⋅ b1 ⋅ (c1 − c 0 )

b) ÌQP ULPLUHODWLYH

6HDUHvQYHGHUHIRUPXODJHQHUDO DSURGXVXOXLGHLQGLFL

i ⋅ i ⋅ i i
IR = 0 2 3 n ,
100n −1

ÌQFD]XOGDWUH]XOW 

R1 i ⋅i ⋅i
IR = ⋅ 100 = a b c
R0 1002

unde:
IR = indicele rezultatului analizat;
i1, i2,..., in = indicele factorului respectiv;

∆ IR = IR - 100.

a) LQIOXHQ DIDFWRUXOXL a:
ia - 100
b) LQIOXHQ DIDFWRUXOXL
b:
ia ⋅ ib i ⋅ (i b − 100)
− ia = a
100 100
c) LQIOXHQ DIDFWRUXOXLc:
i a ⋅ i b ⋅ i c i a ⋅ i b i a ⋅ i b (i c − 100)
− =
100 2 100 100 2
II) Modelul în forma unui raport dintre doi factori:
a
II.1) R= , unde: a = factor cantitativ;
b
b = factor calitativ.
ÌQP ULPLDEVROXWH

a) LQIOXHQ DIDFWRUXOXL
a:
a1 a 0 (a − a 0 )
− = 1
b0 b0 b0
b) LQIOXHQ DIDFWRUXOXLb:
a1 a1 1 1 
− = a1 ⋅  − 
b1 b 0  b1 b0 
ÌQP ULPLUHODWLYH

R1 ia
IR = ⋅ 100 = ⋅ 100
R0 ib

a) LQIOXHQ DIDFWRUXOXL a:
i a − 100
b) LQIOXHQ DIDFWRUXOXL b:
 ia 
 ⋅ 100  − i a
 ib 
a
II.2) R = , unde: a = factor calitativ;
b
b = factor cantitativ.
ÌQP ULPLDEVROXWH

a) LQIOXHQ DIDFWRUXOXL b:
a0 a0 1 1 
− = a 0  − 
b1 b 0  b1 b 0 
b) LQIOXHQ DIDFWRUXOXL a:
a1 a 0 ( a1 − a 0 )
− =
b1 b1 b1
 ÌQP ULPLUHODWLYH

ia
IR = ⋅100
ib
∆IR = IR − 100

a) LQIOXHQ DIDFWRUXOXL b:
100 2
− 100
ib
b) LQIOXHQ DIDFWRUXOXLD

ia 100 2
x 100 −
ib ib

0HWRGD VH DSOLF  úL vQ FD]XO vQ FDUH vQWUH YDULDELOHOH XQXL PRGHO

H[LVW UHOD LLGHVXP úLVDXGLIHUHQ 0HWRGDEDODQWLHU ):

R = a + b – c;
De exemplu : D = Si + I – Sf,
unde:
D YROXPXOYkQ] ULORU

Si VWRFLQL LDO

I LQWU UL

Sf = stoc final.

,QIOXHQ HOHIDFWRULORUVXQWXUP WRDUHOH

,QIOXHQ DVWRFXOXLLQL LDO

Si1 − Si 0

,QIOXHQ DLQWU ULORU

I1 − I 0

3. InIOXHQ DVWRFXOXLILQDO
(
− Sf1 − Sf 0 )
 2.7. Metoda calculului matricial
6H DSOLF  vQ FD]XO H[LVWHQ HL XQRU UHOD LL GHWHUPLQLVWH GH WLS SURGXV

VDX UDSRUW vQWUH IHQRPHQXO DQDOL]DW úL IDFWRULL GH LQIOXHQ  6HSDUDUHD

LQIOXHQ HL IDFWRULORU LQH VHDPD GH RUGLQHD GH LQWHUFRQGL LRQDUH D IDFWRULORU

înt ULQG SULQFLSLLOH PHWRGHL VXEVWLWXLULORU vQ ODQ  6H SRDWH DSOLFD vQ WRDWH
domeniile analizei economice, iar utilizarea calculatoarelor electronice îi
confer XQPDUHJUDGGHGHWDOLHUHH[DFWLWDWHúLHILFLHQ .
2.8. Metoda ABC
,QL LDWRUXO DFHVWHL PHWRGH HVWH 3DUHWR 6H PDL QXPHúWH úL PHWRGD

 úL SURSXQH R DQDOL]  VHOHFWLY  D FRPSRQHQWHORU XQXL IHQRPHQ VDX

rezultat în func LH GH SR]L LD ORU vQ FDGUXO vQWUHJXOXL 6H XWLOL]HD]  SHQWUX

DQDOL]DYkQ] ULORUSHSURGXVHFDWHJRULLGHFOLHQ LHWF

ÌQ FD]XO VWUXFWXULL YkQ] ULORU SH SURGXVH FXUED WHRUHWLF  presupune
H[LVWHQ DDVXEJUXSHFXFDUDFWHULVWLFLVSHFLILFH

¾ 10- GLQ QXP UXO GH SURGXVH VDX P UIXUL UHSUH]LQW  -70% din
cifra de afaceri (zona A); deci o subgruS FDUHFXSULQGHIRDUWHSX LQH
SURGXVH VDX P UIXUL GDU FDUH UHDOL]HD] o mare parte din cifra de
afaceri;
¾ 25- GLQ QXP UXO GH SURGXVH VDX P UIXUL YkQGXWH GDX -30%
din cifra de afaceri (zona B);
¾ 65-GLQQXP UXOGHSURGXVHVDXP UIXULGDX-15% din cifra de
afaceri ]RQD&GHFLGRX VXEJUXSHFDUHGDXPDLSX LQGHMXP WDWH
din cifra de afaceri dar FDUH FRQFHQWUHD]  PDMRULWDWHD SURGXVHORU
comercializate.
$FHDVW  FXUE  WHRUHWLF  DUH YDORDUH DWâW VWDWLVWLF  FkW úL LQGLFDWLY 

$VWIHO FXUED UHDO  VH FRPSDU  FX FHD WHRUHWLF  úL VH GHSULQG FRQFOX]LLOH

respective.
2.9. Metode ale cercet rii opera ionale
6H XWLOL]HD]  vQ DGRSWDUHD GHFL]LLORU vQ FD]XO vQ FDUH LQWHUYLQ

QXPHURúLIDFWRULFDUHWUHEXLHDYX LvQYHGHUH&ODVLILFDUH

¾ PHWRGH DOH FHUFHW ULL RSHUD LRQDOH GHWHUPLQLVWH SURJUDPDUH OLQLDU 

programare dinamic , teoria deciziei, teoria jocurilor, metoda

drumului critic);
¾ PHWRGH SUREDELOLVWLFH /DQ XULOH 0DUNRY SURFHVHOH 3RLVVRQ WHRULD

ILUHORUGHDúWHSWDUHPHWRGD3HUW

¾ metode simulative (metoda Monte Carlo, modelul dinamic al

VLPXO ULLJHVWLRQDUH.
 2.10. Metoda analizei regresionale
6H XWLOL]HD]  vQ FD]XO UHOD LLORU GH WLS VWRFDVWLF GH WLS OLQLDU

KLSHUEROLFSDUDEROLFH[SRQHQ LDO

2.11. Metodele sociologice

&X DMXWRUXO DFHVWRU PHWRGH VH SXQ vQ HYLGHQ  IDFWRULL LQGLUHF L VDX

cauzele SUH]XPWLYH FHHD FH FRQGXFH OD RE LQHUHD GH LQIRUPD LL GH QXDQ 

HVHQ LDOH SHQWUX UHDOL]DUHD XQXL GLDJQRVWLF FRUHFW úL HILFLHQW 0HWRGHOH

sociologice cele mai utilizate în analiza microeconomic sunt metoda

chestionaruluiúLcea a interviului.
1.5. Interpretarea rezultatelor
'XS  FRPHQVXUDUHD FXDQWLILFDUHD LQIOXHQ HORU HOHPHQWHORU VDX

IDFWRULORU DVXSUD UH]XOWDWXOXL HFRQRPLF VH LQWHUSUHWHD]  UH]XOWDWHOH vQ

IXQF LHGHVHPQLILFD LDORUHFRQRPLF .

1.6 Generalizarea sau evaluarea rezultatelor
$FHDVWD UHSUH]LQW  R PHWRG  FDOLWDWLY  GH UHXQLUH vQWU
-un ansamblu
coerent a concluziilor rezultate din studiul factorial-cauzal al fenomenelor;
VHXWLOL]HD] vQUDSRUWXOGHDQDOL] VWXGLLOHGHIH]DELOLWDWHúLGHHYDOXDUHHWF

1.3.4 Sistemul de infRUPD LL – SUHPLV  D HIHFWX ULL DQDOL]HL

economice

,QIRUPD LD UHSUH]LQW  PDWHULD SULP  GH ED]  SHQWUX DQDOL]D

economico-ILQDQFLDU  $QDOL]D VH ED]HD]  SH LQIRUPD LL úL IXUQL]HD]  OD

UkQGXOHLLQIRUPD LLQHFHVDUHvQSURFHVXOPDQDJHULDO

prRYLQHGLQGRX VXUVHLPSRUWDQWH3:
,QIRUPD LDHFRQRPLF

1. Surse interne întreprinderii SULQFLSDOHOH LQIRUPD LL LQWHUQH vQ

VSHFLDO ILQDQFLDUH VH RE LQ GLQ GRFXPHQWHOH GH VLQWH]  ELODQ XO

FRQWXO GH SURILW úL SLHUGHUL úL DQH[H $OWH VXUVH LQWHUQH VXQW

contabilitatea de gestiune, contractul de management, programele de

IDEULFD LHQRUPHleOHJLVOD LDILVFDO úLHFRQRPLF etc.

2. Surse externe întreprinderii  FXP DU IL LQIRUPD LL SULYLQG

FRQMXQFWXUD SLH HL LQWHUQH úL LQWHUQD LRQDOH UDWD LQIOD LHL GLQDPLFD

3
01LFXOHVFX'LDJQRVWLFJOREDOVWUDWHJLF(GLWXUD(FRQRPLF %XFXUHúWL
 PIB, rata do-bânzii, SUH XO UHVXUVHORU HWF SHUIRUPDQ H DOH

FRQFXUHQ HL SURJUHVXO WHKQLF vQ UDPXUD UHVSHFWLY  ,QIRUPD LLOH VXQW

asigurate prin:
ƒ reviste, cotidiene, magazine, periodice;
ƒ FRORFYLLFRQIHULQ HFRQJUHVH

ƒ VDORDQHH[SR]L LLWkUJXUL

ƒ centre de documentare, breveWHGHLQYHQ LL

ƒ RUJDQLVPH IXUQL]RDUH GH LQIRUPD LL GH VLQWH]  DJHQ LL UHJLRQDOH

de informare úWLLQ LILF  úL WHKQLF  FDPHUH GH FRPHU  úL LQGXVWULH

LQVWLWXWH QD LRQDOH GH VWDWLVWLF  RUJDQLVPH GH FRQVXOWDQ  DJHQ LL

QD LRQDOHGHFHUFHWDUHúLLQIRUPDUH

ƒ YL]LWHvQWkOQLULUHOD LLFXFOLHQ LLIXUQL]RULLúLFRQFXUHQ LL

ƒ FXPS UDUHDúLDQDOL]DGHHúDQWLRDQH

ƒ UH HDXDSURSULHDvQWUHSULQGHULL

&HULQ HOH FDUH WUHEXLH V  ILH UHVSHFWDWH GH LQIRUPD LH VXQW XWLOLWDWHD

exactitatea, profunzimea, vechimea sau vârsta YDORDUHD LQIRUPD LHL úL

costul ei.

 6LVWHPH RUJDQL]D LRQDOH DOH DFWLYLW LL GH DQDOL] 

economico-ILQDQFLDU

([LVW PDLPXOWHSRVLELOLW LGHRUJDQL]DUHúLUHDOL]DUHDDFWLYLW LLGH

DQDOL]  HFRQRPLF  vQ IXQF LH GH VFRSXO XUP ULW úL GH VXELHFW ) irmele
SXWHUQLFH GH LQ vQ FDGUXO ORU XQ FRPSDUWLPHQW VSHFLDOL]DW GH DQDOL] 

economico-financiDU  D F UHL UHVSRQVDELOLWDWH HVWH GH D HIHFWXD DQDOL]H

economice pe probleme, studii utilizate în practica managerial  FXUHQW  VDX
de a efectua diagnostice globale.
În cadrul firmelor mici care nu dispun de compartimente specializate
GH DQDOL]  DFWLYLWDWHD GH DQDOL]  HFRQRPLF  HVWH UHDOL]DW  GH ILHFDUH

FRPSDUWLPHQWIXQF LRQDO SHSUREOHPHOHFDUHLQWU vQFRPSHWHQ DDFHVWRUD

,
$FWLYLWDWHD GHVI úXUDW  GH FRPSDUWLPHQWXO GH DQDOL]  HFRQRPLFR -
ILQDQFLDU  FRQVW  vQ UHDOL]DUHD GH UDSRDUWH GH GLDJQRVWLFDUH SH SUREOHPH

DQDOL]DSHED] GHELODQ vQVFRSXOSUH]HQW ULLvQFDGUXOúHGLQ HORUFRQVLOLLORU

GH DGPLQLVWUD LH UHVSHFWLY DGXQDUHD DF LRQDULORU GLDJQRVWLFH JOREDOH vQ

cazXOH[LVWHQ HLGLVIXQF LRQDOLW LORUvQIXQF ionarea întreprinderii.

De asemenea, pot efectua analize tematice sau de ansamblu,

RUJDQLVPHOH FUHDWH VSHFLDO SHQWUX VROX LRQDUHD XQRU SUREOHPH OHJDWH GH

SURPRYDUHD GH QRL SURGXVH VWXGLHUHD FRQFXUHQ HL H[WLQG erea sau
restrângerea unor actLYLW LVWXGLLGHIH]DELOLWDWH etc.
 Alte organisme care desf úRDU DFWLYLW LGHDQDOL] 

¾ RUJDQHOH ILVFDOH DOH VWDWXOXL FDUH DQDOL]HD]  PRGXO GH VWDELOLUH D

ED]HLGHLPSR]LWDUHúLGHUHVSHFWDUHDOHJLVOD LHLvQYLJRDUH

¾ unit LOH EDQFDUH vQ VSHFLDO FX RFD]LD VROLFLW ULL úL DFRUG ULL GH

FUHGLWHúLXUP ULUHDUDPEXUV ULLORU

¾ ILUPH VSHFLDOL]DWH GH FRQVXOWDQ  OD VROLFLWDUHD vQWUHSULQGHULL SHQWUX

VROX LRQDUHD XQRU SUREOHPH HIHFWXDUHD GH VWXGLL GH IH]DELOLWDWH GH

evaluare etc.

Ì175(% 5,

1. 'HILQL LDQDOL]DHFRQRPLFR ILQDQFLDU DvQWUHSULQGHULL

-

2. (QXPHUD LSULQFLSDOHOHWLSXULGHDQDOL] HFRQRPLFR -financiare.

3. &DUHHVWHGHRVHELUHDGLQWUHDQDOL]DFDQWLWDWLY úLFHDFDOLWDWLY ?

4. 'HILQL L SURFHVXO GH DQ aliz economico-ILQDQFLDU  úL HQXPHUD L HWDSHOH

acesteia.

5. 'D L H[HPSOH GH IDFWRUL GH LQIOXHQ  D IHQRPHQHORU HFRQRPLFH GXS 

diverse criterii de clasificare a acestora.

6. 3UH]HQWD L UHOD LL GLQWUH UH]XOWDW úL IDFWRUL úL LGHQWLILFD L FRQ LQXWXO

acestora.

7. Care este rolul analizei în eYDOXDUHD úL UHJODUHD SHUIRUPDQ HORU

economico-financiare ale întreprinderii?

8. (QXPHUD LSULQFLSDOHOHPHWRGHGHDQDOL] FDOLWDWLY 

9. ÌQFHFRQVW FRPSDUD LDFDPHWRG GHDQDOL] FDOLWDWLY ?

10. Care sunt cele mai utilizatHPHWRGHGHDQDOL] FDQWLWDWLY ?

11. ExpliFD L VFRSXO XWLOL] ULL LQGLFLORU FD PHWRG  GH DQDOL]  FDQWLWDWLY 

a fenomenelor economice.
12. ,QGLFD LFHOSX LQWUHLLQGLFDWRULGHHILFLHQ HFRQRPLF 

13. 'D L H[HPSOH GH UDWH XWLOL]DWH vQ DQDOL]D HFRQRPLFR ILQDQFLDU  úL
-
SUH]HQWD L DYDQWDMXO XWLOL] ULL DFHV tora comparativ cu indicatorii
H[SULPD LvQP ULPLDEVROXWH

14. Pentru FHVHXWLOL]HD] PHWRGDVFRULQJ"'D LH[HPSOHGHPRGHOHXWLOL]DWH

SHSODQQD LRQDOúLLQWHUQD LRQDO

15. ÌQFHFRQGL LLVHXWLOL]HD] PHWRGDVXEVWLWXLULORUvQODQ ?

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analizei economico-financiare.

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