ASPECTS REGARDING THE ACHIEVEMENT OF FINANCIAL-PATRIMONIAL DIAGNOSIS WITHIN ECONOMIC ENTITIES

Abstract

As proved by the financial theory and practice, the patrimonial analysis of an enterprise is a fundamental stage in its financial diagnosis. It works with a set of methods and techniques which, operating with specific instruments, transform the data from the summary accounting documents into relevant information for the assessing of the financial-patrimonial situation of the company, more precisely of how the leadership succeeds (or not) in achieving the primary objective of financial management, namely maximizing enterprise value.