RECENZIE

GESTIUNEA FINANCIAR A NTREPRINDERII

Author: Georgeta Vintil, Fifth Edition, Publisher: Didactic i Pedagogic, Bucharest, 2010,
ISBN 978-973-30-2721-8

Financial management provides methods and techniques of financial action to search for
capital sources capital and their efficient allocation in order to achieve the major purpose of the
enterprise, the increase of its value and the net assets of the shareholders. The steps taken to achieve
the fundamental objective of maximizing the enterprises value highlights the major implications
which defines the role of financial management to ensure the quality and level of performance in
the long term, to maintain solvency and to master the risks they face now.
The book was divided into sections according to the four main actions of financial practices
regarding microeconomics: analysis, planning, management of short-term financial strategy.
The methods of presenting the information from the table of contents are very similar to
those of other books. The financial analysis, described in the first chapter, which is based on
accounting documents, evidences enterprise performance as profitability and risk, a performance
that ended the previous year and will start another. In the second chapter financial planning,
enterprise budgets are justified. In the third chapter, short-term financial management, the
management of current assets and liabilities is described, aiming at harmonizing the relationship
between profitability and risk from the financial balance between necessary assets and mobilized
sources of financing.
Chapter Four - financial strategy, defines long-term decisions (investment decisions,
funding, allocation of net profit) which traces the possible trajectories to ensure a constant and
dominant position of the enterprise in the competitive market.
The references are quite old, most of them from 1990. Tax rate used in the solved applications are
often hypothetical because of dynamic character of determining the tax and social security
obligations.
The innovations are difficult to see, but improved by updating the previous edition
accounting information according to the law change. OMPF 3055/2009 was updated in 2013, so
some of the informations must be reviewed.
Financial management of the company's direct action on economic and financial situation.
Changes taking place in the Romanian economy require some reconsideration of theoretical and
practical behavior of economic agents.







Reviewed by Florea Georgiana, Master CAIG, grupa651, geo.florea@gmail.com

Universitatea Vasile Alecsandri din Bacu
Facultatea de tiine Economice
Master: Contabilitate, Audit i Informatic de Gestiune


PORTOFOLIU
Metodologia cercetrii n
contabilitate


Coordonatori:
Prof. univ. dr. Ioan I. ANDONE
Lect. univ. dr. Daniela S. SOLOMON
Masterand:
Florea Georgiana
Grupa 651
Not evaluare coleg:
Not autoevaluare:


Bacu
2014

Cuprins:

Recenzie
Articol tiinific - Analiza evoluiei profitabilitii firmei n condiiile
crizei finaciare
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