Controlling and Financial Analysis
DOI:
https://doi.org/10.18662/upalaw/91Keywords:
controlling system, financial analysis, key performance indicatorsAbstract
In this article we have studied the evolution and core of the financial analysis in controlling system, as a management technique, with the aim of identifying the advantages of their further use within private companies.
The applied study pursues understanding the control method used in practice, its suitability, and accommodation to private organizations' needs, realities and specifics.
In economic operations, has arisen need to control their dynamics in an easy and optimal way, thus defining the financial indicators which, once calculated, give a metric of the evolution of liquidity, profitability, or the net patrimonial situation.
Can the financial analysis based on rates and indicators be transformed into a powerful controlling tool?
We set out to discover how the right decisions can be made in business and what are the basic key performance indicators in this field.
References
Eschenbach, R., & Siller, H. (2014). Controlling profesional. Concepte şi instrumente (Ediţia a 2-a). Economica.
Mihăilă, S. (2016). Incursiuni evolutive şi conceptuale privind controllingul. Conferinţa Ştiinţifică Internaţională „25 de ani de reformă economică în Republica Moldova: prin inovare şi competitivitate spre progres economic”, Chişinău, vol. 4.
Schultz, V. (2016). Controlling. Das Basiswissenfür die Praxis. Deutscher Taschenbuch Verlag.
Vollmuth, H. J. (2017). Controlling instrumente. Haufe-Lexware GmbH & Co. KG.
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