DIAGNOSTICUL FINANCIAR AL SOCIETATII COMERCIALE

CUPRINS
Introducere                            în                            analiza
financiară..................................................................
..............................3
Capitolul        1:        Analiza        financiarǎ         pe         baza
bilanţului...............................................................4
Responsabilitatea          social-economică          a          societăţilor
comerciale...................................................4
1.1                          Alcătuirea                           bilanţului
financiar...................................................................
...........................5
1.2                Indicatori                ai                 echilibrului
financiar...................................................................
.....................5
Capitolul            2:            Analiza            contului            de
rezultate...................................................................
..........9
2.1                Soldurile                 intermediare                 de
gestiune....................................................................
...................9
2.2               Capacitatea                de                autofinanţare
(CAF).......................................................................
............10
Capitolul                3:                Analiza                cash-flow-
urilor......................................................................
.............12
3.1   Tehnica   1   –   Tabloul   de   finanţare   (utilizări   –    resurse
suplimentare)..............................12
3.2 Tehnica  2  –  Tabloul  fluxurilor  de  trezorerie  (tabloul  cash-flow-
urilor)............................13
3.3       Cash       flow-uri       utilizate        pentru        evaluarea
firmei..................................................................14
Capitolul       4:       Diagnosticul       rentabilităţii       şi       al
riscului...........................................................15
4.1         Diagnosticul         financiar         al         rentabilităţii
firmei.....................................................................1
6
4.1.1                               Viteza                                de
rotaţie.....................................................................
..........................................16
4.1.2             Sistemul             de             analiză             Du
Pont........................................................................
....................16
4.2                Diagnosticul                 financiar                 al
riscului....................................................................
...................17
4.2.1                             Indicatori                              de
lichiditate.................................................................
...................................17
4.2.2                             Indicatori                              de
solvabilitate...............................................................
.................................18
Capitolul                           5:                           Previziunea
financiară..................................................................
....................19
Capitolul       6:       Studiu       de       caz:       Ape       Minerale
S.A.....................................................................21
A:        Analiza        echilibrului        financiar        pe        baza
bilanţului...........................................................22
A.1                            Bilanţul                            financiar
simplificat.................................................................
............................22
A.2                Indicatori                ai                 echilibrului
financiar...................................................................
..................22
B:                   Analiza                   contului                   de
rezultate...................................................................
.........................28
B.1                Soldurile                 intermediare                 de
gestiune....................................................................
................28
B.2                              Capacitatea                              de
autofinanţare...............................................................
..............................31
B.3   Legatura    dintre    valoarea    adăugată    şi    produsul    intern
brut.................................................32
C:                   Analiza                   cash                    flow-
urilor......................................................................
.............................34
C.1             Tehnica1              –              Tabloul              de
finanţare...................................................................
.....................34
C.2       Tehnica       2       –        Tabloul        fluxurilor        de
trezorerie..................................................................
....35
C.3       Cash       flow-uri       utilizate        pentru        evaluarea
firmei.................................................................36
D: Diagnosticul rentabilităţii şi al
riscului....................................................................
.......39
D.1         Diagnosticul         financiar         al         rentabilităţii
firmei....................................................................39
D.1.1                               Viteza                                de
rotaţie.....................................................................
.........................................39
D.1.2                              Sistemul                               Du
Pont........................................................................
....................................39
D.2                Diagnosticul                 financiar                 al
riscului....................................................................
...................40
D.2.1                             Indicatori                              de
lichiditate.................................................................
..................................40
D.2.2                             Indicatori                              de
solvabilitate...............................................................
................................41
E: Previziunea
financiară..................................................................
....................................42
Concluzii...................................................................
...............................................................44
Propuneri...................................................................
.............................................................45
Bibliografie................................................................
..............................................................46
Anexe.......................................................................
................................................................47

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