1

BAZELE TEORETICO-METODOLOGICE
ALE ANALIZEI ECONOMICO-FINANCIARE
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2

1.1

1.1.1
a

1.2

1.1.2

1.1.3

1.2.1
d

2.1

Elemente

2.2

2.3

3.1

Factori de grad I

3.2

Factori de grad II

1.2.2
f

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ale analizei economico-financiare
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1)

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grupa n 2 categorii:
1) metode ale analizei calitative;
2) metode ale analizei cantitative.
1)
1.1
1.2
1.3
1.4
1.5
1.6

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rezultatele unor ntreprinderi din DOWH UL QRUPDWLYH VWDQGDUGH etc.
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iu;
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datelor, ele trebuind

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1.4 Modelarea fenomenelor economice

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economico-matematic, exprimat sub form

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Tipologia modelelor:

modele imitative sau iconice;

modele analogice;

modele simbolice.

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GH

vQ

HFXD LL

Dintre modelele analogice, graficele sunt frecvent utilizate n teoria

SHQWUX YL]XDOL]DUea fenomenelor economice

L SUDFWLFD HFRQRPLF

Tipuri de grafice:
o cronograma;
o diagrama (diagrama cu 2 variabile, sectorial , cu coordonate
polare, cu bare simple sau asociate)
o KLVWRJUDPD VDX WDEHOXO GH SHQHWUD LH etc.
Modelele simbolice

VH

ED]HD]

SH

XWLOL]DUHD

VLPEROXU

ilor (litere,
,

FLIUH vQ UHSUH]HQWDUHD IHQRPHQHORU L D UDSRUWXULORU GLQWUH HOH Q JHQHUDO

acestea LDX IRUPD

economico-ILQDQFLDU
PRGHOH

GH

XQRU

FRUHOD LH

HFXD LL

SUHYDOHD]

VDX

LQHFXD LL

PRGHOHOH

GHWHUPLQLVWH

PDWHPDWLFH

VLPEROLFH

DOHDWRULL

DQDOL]D

Acestea pot fi:

DGLWLYH

PXOWLSOLFDWLYH

EDODQ LHUH GH UDSRUW FRPELQDWH

0RGHOHOH WUHEXLH DVWIHO FRQVWUXLWH vQFkW V
GLQWUH IDFWRUL L IHQRPHQH L V

formal-PDWHPDWLF
2)

L FHD ORJLF

0HWRGH GH DQDOL]

$FHVWH PHWRGH

H[LVWH FRQFRUGDQ

-econoPLF

OHJ WXULORU

GHSOLQ

vQWUH OHJ WXUD

FDQWLWDWLY

SHUPLW FRPHQVXUDUHD DF LXQLL ILHF UXL HOHPHQW VDX

IDFWRU DVXSUD UH]XOWDWXOXL DQDOL]DW SULQ FDUH VH G

VHQV

H[SULPH FRUHFW OHJ WXUD

FDX]DOH

GH

UHOLHID

IDFWRULL

FX

ILQDOLWDWH GH P ULPH L
DF LXQH

PDL

LPSRUWDQW

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

ntreprinderii.
3HQWUX VHSDUDUHD LQIOXHQ HORU IDFWRULORU VH XWLOL]HD]
vQ IXQF LH GH IRUPD PDWHPDWLF

SH FDUH R vPEU

ac

GLIHULWH PHWRGH

UHOD LLOH GLQWUH IDFWRUL

Metode utilizate:
2.1. Indicatorii economico-financiari.
2.2. Indicii FD PHWRG GH H[SULPDUH D GLQDPLFLL IHQRPHQXOXL
economico-financiar.
2.3. &RHILFLHQ LL GH VWUXFWXUD HFKLOLEUX HILFLHQ .
2.4. Ratele (ratio sau rating).
2.5. Tehnicile scorurilor (scoring) ca metod
a analizei
discriminante.
2.6. 0HWRGD VXEVWLWXLULORU vQ ODQ PHWRGD LWHUDULL.
2.7. Metoda calcului matricial.

2.8. Metoda ABC.

2.9. Metodele cercet rii opera ionale
jocurilor, simularea etc.).
2.10. Metodele analizei regresionale.
2.11. Metodele sociologice.

2.1. Indicatorii economico-financiari -

(programare,

tehnicile

IRUPD GH H[SULPDUH FRQFHQWUDW

D LQIRUPD LHL

Exemplu:
CA = M +

qv p ,

unde:
CA = cifra de afaceri;
M P UIXUL YkQGXWH
qv = produsele vndute;
p
SUH XO GH YkQ]DUH (exclusiv TVA).
2.2. Indicii, UHSUH]LQW R PHWRG IUHFYHQW XWLOL]DW vQ DQDOL]D IHQRPHQHORU
economico - ILQDQFLDUH &X DMXWRUXO ORU VH VWDELOHWH GLQDPLFD ID GH R ED]
IL[

VDX vQ ODQ  VH FRQVWUXLHVF

performan HORU D FDSDFLW

2.3.

&RHILFLHQ LL
5HSUH]LQW

ULWPXUL

VH IDF DSUHFLHUL DVXSUD HYROX LHL

LL VLVWHPXOXL GH D HYROXD vQWU

(ratele) de structur

R PHWRG

-un context dat.

 HFKLOLEUX L HILFLHQ

GH PDUH XWLOLWDWH

n diagnosticarea fenomenelor

QWUHSULQGHULL D SHUIRUPDQ HORU ORU

&RILFLHQ LL

GH

VWUXFWXU

VH

GHWHUPLQ

SUL

n raportarea unei

componente la ansamblul fenomenului cercetat:

Ki =

ei
;
ei

unde:
Ki FRHILFLHQW GH VWUXFWXU ;
ei = elementele componente ale fenomenului, rezultatului.

Coeficien

LL GH HILFLHQ

FX UH]XOWDWHOH RE LQXWH

UH]XOW

GLQ FRPSDUDUHD HIRUWXULORU GHSXVH

sau invers:
Ke =

Efect
;
Efort

Efort
Efect

Ke =

unde:
Ke

FRHILFLHQW GH HILFLHQ

Exemplu:
Rf =

Pn
100 ,
K pr

unde:
Rf UDWD UHQWDELOLW LL ILQDQFLDUH a capitalului propriu;
Pn = profitul net;
Kpr= capitalul propriu.
Coeficien

LL

de echilibru

VH GHWHUPLQ

FD

raport QWUH

GRX

P ULPL

FRPSDUDELOH FX VHPQLILFD LH vQ WHUPHQL GH HFKLOLEUX HFRQRPLF VDX ILQDQFLDU

De exemplu:

Kp

K=

Kp + I

unde:
K = coeficientul (rata) autonomiei financiare;
Kp = capitalul propriu;
I = mprumuturile SH WHUPHQ PHGLX L OXQJ
2.4. Ratele
5HSUH]LQW

XQ

UDSRUW

vQWUH

GRX

P ULPL

HFRQRPLF (OH VXQW ODUJ U VSkQGLWH vQ OLWHUDWXU

analizei economico-ILQDQFLDUH
ntreprinderilor.
De exemplu:
Rc =

GLDJQRVWLF ULL

qp qc 100 ,
qc

FRPSDUDELOH

L SUDFWLF
L

ORJLFRa din domeniul

HYDOX ULL

DFWLYLW

LL

unde:
Rc UDWD UHQWDELOLW
T

LL UHVXUVHORU FRQVXPDWH

FDQWLWDWHD YkQGXW 

c = costul pe unitate de produs;

S

SUH XO PHGLX GH YkQ]DUH SH SURGXV

Interpretarea ratelor trebuiH

termen al raportului.
5DWHOH FD PHWRG

I FXW

FX SUXGHQ

vQ IXQF LH

de fiecare

GH P VXUDUH D IHQRPHQXOXL HFRQRPLFR

-financiar

pot fi grupate n:

UDWH GH VWUXFWXU ;
rate de gestiune;
rate de echilibru;
UDWH GH HILFLHQ
.

2.5. Tehnicile scorurilor

discriminante
6FRUXO

discriminant
UHJXO

PHWRGD
FX

FDUH

VH

VFRULQJ
RSHUHD]

vQ E QFL 5HSUH]LQW

de indicatori.

(scoring),

ca

UHSUH]LQW
vQ

PHGLXO

R IXQF LH FRQVWUXLW

metode
R

PHWRG

H[WHUQ

DO

ale

analizei

GH

DQDOL]

vQWUHSULQGHULL

GH

SH ED]D XQXL DQXPLW QXP U

'H H[HPSOX XQD GLQ IXQF LLOH VFRU FX FDUH RSHUHD]

%DQFD

)UDQ HL XWLOL]HD]

8 LQGLFDWRUL LDU YDORULOH HL DX OD ED] REVHUY UL vQ WLPS SH

un nXP U GH DQL L eVWH DSOLFDELO vQWUHSULQGHULORU FX SHVWH  GH VDODULD L
3ULPHOH OXFU UL SULYLQG Petoda scorurilor au fost realizate n S.U.A.,
vQWUH DQLL  L  LDU vQ )UDQ D VSUH VIkULWXO DQLORU 
)XQF LD VFRU = DUH IRUPD

Z = ax1 + bx2 +..+ zxn ,

unde:
x1 ,.. xn = ratele implicate n calcul;
a,b,......z = coeficien ii de ponderare.
Aceste metode se folosesc preponderent n investigarea echilibrului
financiar, unde nu substituie alte metode, FL OH FRPSOHWHD] 
6FRUXO

FDOFXODW

OD

QLYHOXO

XQHL

vulnerabilitate al acesteia, punnd n eviGHQ

DQDOL]D FRPSDUDWLY

ILUPH

LQGLF

JUDGXO

existen D GLVIXQF LRQDOLW

GH
LORU

D GLQDPLFLL VFRUXOXL LQGLYLGXDO FX HYROX LD FRQVWDWDW

OD

SUHGLVSR]L LD ILUPHL OD ULVF vQWU

-un

nivelul sectorului de activitate reflect

DQXPLW PHGLX FRQFXUHQ LDO

2.6. Metoda substituirilor n lan (metoda iter rii)

3HUPLWH FXDQWLILFDUHD FRQWULEX LHL GLIHULWHORU HOHPHQWH VDX IDFWRUL OD
IRUPDUHD L PRGLILFDUHD
6H DSOLF

rezultatului ID

GH XQ QLYHO GH FRPSDUD LH

vQ FD]XO vQ FDUH UHOD LLOH GH WLS GHWHUPLQLVW GLQWUH UH]XOWDW L

elemente sau factorii de

SURSRU LRQDOLWDWH GLUHFW

LQIOXHQ

DX

IRUPD

GH

SURGXV

VDX

UDSRUW

VDX LQYHUV  ,WHUDUHD VH IDFH FX UHVSHFWDUHD D 

principii:
a) DH]DUHD IDFWRULORU VH IDFH vQ RUGLQHD FRQGL LRQ rii lor economice, ceea
FH vQVHDPQ
RUGLQHD GH DQDOL]  DGLF
nti factorii caQWLWDWLYL L DSRL
FHL FDOLWDWLYL GDF

DSDU IDFWRULL GH VWUXFWXU

HL LQWHUYLQ LPHGLDW GXS

cei cantitativi);
b) substituirile se fac succesiv;
c) XQ IDFWRU VXEVWLWXLW VH PHQ LQH FD VWDUH vQ RSHUD LLOH XOWHULRDUH
De exemplu, ntr-un model de 3 factori, fenomenul cap W H[SUHVLD
Y = f (x) respectiv y = f (x1 , x2 , xn)
Pe = A e

Exemplu:

CA Pe

A e CA

y = x1 x 2 x 3 ,

$GLF 

unde:
= active de exploatare;

Ae

FLIUD GH DIDFHUL vQ SUH XUL GH YkQ]DUH H[FOXVLY 79$

CA

= profitul din exploatare aferent cifrei de afaceri.

Pe

Cazul teoretic:
I) Modelul n forma unui produs de mai mul i factori:
R = a bc

unde:
R

= rezultat;

a,b,c = factori de influen

a)

Q P

ULPL DEVROXWH 

R 0 = a 0 b 0 c0
R = R1 R 0

n care:

6HSDUkQG

LQIOXHQ D

ILHF UXLD

rezultatului ( R  UHOD LLOH VXQW XUP

a) LQIOXHQ D IDFWRUXOXL a:

R1 = a1 b1 c1
GLQ

FHL

IDFWRUL

DVXSUD

PRGLILF ULL

WRDUHOH

a1 b 0 c 0 a 0 b 0 c 0 = (a1 a 0 ) b 0 c 0

b)

LQIOXHQ D IDFWRUXOXL

b:

a1 b1 c 0 a1 b 0 c 0 = a1 (b1 b 0 ) c 0

c)

LQIOXHQ D IDFWRUXOXL

c:

a1 b1 c1 a1 b1 c0 = a1 b1 (c1 c 0 )

b)

Q P

ULPL UHODWLYH

6H DUH vQ YHGHUH IRUPXOD JHQHUDO

IR =

i 0 i 2 i 3 i n
100n 1

D SURGXVXOXL GH LQGLFL

Q FD]XO GDW UH]XOW 

IR =

R1
i i i
100 = a b c
R0
1002

unde:
IR = indicele rezultatului analizat;
i1, i2,..., in = indicele factorului respectiv;
IR = IR - 100.

a)

LQIOXHQ D IDFWRUXOXL

b)

LQIOXHQ D IDFWRUXOXL

a:

ia - 100

b:
ia ib
i (i b 100)
ia = a
100
100
c) LQIOXHQ D IDFWRUXOXL c:
i a i b i c i a i b i a i b (i c 100)

=
100
100 2
100 2

II) Modelul n forma unui raport dintre doi factori:

R=

II.1)

a
,
b

unde: a = factor cantitativ;

b = factor calitativ.

Q P

a)

ULPL DEVROXWH

LQIOXHQ D IDFWRUXOXL

a:
a1 a 0
(a a 0 )

= 1
b0 b0
b0
b) LQIOXHQ D IDFWRUXOXL b:
1
a1 a1
1

= a1
b

b1 b 0
1 b0
Q P

ULPL UHODWLYH

IR =

a)

R1
100 =
R0

LQIOXHQ D IDFWRUXOXL

ia
100
ib

a:

i a 100

b)

LQIOXHQ D IDFWRUXOXL

b:

ia

100 i a
i

II.2) R =

a
,
b

unde:

a = factor calitativ;
b = factor cantitativ.

Q P

a)

ULPL DEVROXWH

LQIOXHQ D IDFWRUXOXL

b:

1
a0 a0
1

= a0
b b
b1 b 0
0
1

b)

LQIOXHQ D IDFWRUXOXL

a:

a1 a 0 ( a1 a 0 )

=
b1 b1
b1

Q P

ULPL UHODWLYH

IR =

ia
100
ib

IR = IR 100
a)

LQIOXHQ D IDFWRUXOXL

b:

100 2
100
ib

b)

LQIOXHQ D IDFWRUXOXL D

ia
100 2
x 100
ib
ib
0HWRGD VH DSOLF
H[LVW

UHOD LL GH VXP

L vQ FD]XO vQ FDUH vQWUH YDULDELOHOH XQXL PRGHO

LVDX GLIHUHQ

0HWRGD EDODQWLHU

R = a + b c;
De exemplu :
unde:
D
YROXPXO YkQ]
Si
VWRF LQL LDO
I
LQWU UL
Sf
= stoc final.

D = Si + I Sf,
ULORU

,QIOXHQ HOH IDFWRULORU VXQW XUP WRDUHOH

 ,QIOXHQ D VWRFXOXL LQL LDO

Si1 Si 0
 ,QIOXHQ D LQWU ULORU

I1 I 0

3. InIOXHQ D VWRFXOXL ILQDO

Sf1 Sf 0

):

2.7. Metoda calculului matricial

6H DSOLF
VDX

UDSRUW

vQ FD]XO H[LVWHQ HL XQRU UHOD LL GHWHUPLQLVWH GH WLS SURGXV

vQWUH

IHQRPHQXO

LQIOXHQ HL IDFWRULORU

DQDOL]DW

IDFWRULL

GH

LQIOXHQ

6HSDUDUHD

LQH VHDPD GH RUGLQHD GH LQWHUFRQGL LRQDUH D IDFWRULORU

nt ULQG SULQFLSLLOH PHWRGHL VXEVWLWXLULORU vQ ODQ  6H SRDWH DSOLFD vQ WRDWH

domeniile analizei economice, iar utilizarea calculatoarelor electronice i
confer XQ PDUH JUDG GH GHWDOLHUH H[DFWLWDWH L HILFLHQ .
2.8. Metoda ABC
,QL LDWRUXO DFHVWHL PHWRGH HVWH 3DUHWR 6H PDL QXPHWH L PHWRGD
 L SURSXQH R DQDOL]

rezultat n func LH

VHOHFWLY

D FRPSRQHQWHORU XQXL IHQRPHQ VDX

GH SR]L LD ORU vQ FDGUXO vQWUHJXOXL 6H XWLOL]HD]

SHQWUX

DQDOL]D YkQ] ULORU SH SURGXVH FDWHJRULL GH FOLHQ L HWF

Q FD]XO VWUXFWXULL YkQ] ULORU SH SURGXVH FXUED WHRUHWLF

presupune

H[LVWHQ D D  VXEJUXSH FX FDUDFWHULVWLFL VSHFLILFH

10- GLQ QXP UXO GH SURGXVH VDX P UIXUL UHSUH]LQW -70% din
cifra de afaceri (zona A); deci o subgruS FDUH FXSULQGH IRDUWH SX LQH
SURGXVH VDX P UIXUL GDU FDUH UHDOL]HD]
o mare parte din cifra de
afaceri;
25- GLQ QXP UXO GH SURGXVH VDX P UIXUL YkQGXWH GDX -30%
din cifra de afaceri (zona B);
65- GLQ QXP UXO GH SURGXVH VDX P UIXUL GDX -15% din cifra de
afaceri ]RQD & GHFL GRX VXEJUXSH FDUH GDX PDL SX LQ GH MXP WDWH
din cifra de afaceri dar FDUH FRQFHQWUHD] PDMRULWDWHD SURGXVHORU
comercializate.
$FHDVW
FXUE
WHRUHWLF
DUH YDORDUH DWW VWDWLVWLF
FkW L LQGLFDWLY 

$VWIHO FXUED UHDO

VH FRPSDU

FX FHD WHRUHWLF

L VH GHSULQG FRQFOX]LLOH

respective.
2.9. Metode ale cercet rii opera ionale
6H

XWLOL]HD]

vQ

DGRSWDUHD

GHFL]LLORU

vQ

FD]XO

QXPHURL IDFWRUL FDUH WUHEXLH DYX L vQ YHGHUH  &ODVLILFDUH

vQ

FDUH

LQWHUYLQ

PHWRGH DOH FHUFHW ULL RSHUD LRQDOH GHWHUPLQLVWH SURJUDPDUH OLQLDU 

programare dinamic , teoria deciziei, teoria jocurilor, metoda

drumului critic);

PHWRGH SUREDELOLVWLFH /DQ XULOH 0DUNRY SURFHVHOH 3RLVVRQ WHRULD

metode simulative (metoda Monte Carlo, modelul dinamic al

VLPXO ULL JHVWLRQDUH.

ILUHORU GH DWHSWDUH PHWRGD 3HUW

2.10. Metoda analizei regresionale

6H

XWLOL]HD]

vQ

FD]XO

UHOD LLORU

GH

WLS

VWRFDVWLF

GH

WLS

OLQLDU

KLSHUEROLF SDUDEROLF H[SRQHQ LDO

2.11. Metodele sociologice

&X DMXWRUXO DFHVWRU PHWRGH VH SXQ vQ HYLGHQ

cauzele

IDFWRULL LQGLUHF L VDX

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

HVHQ LDOH

SHQWUX

UHDOL]DUHD

XQXL

GLDJQRVWLF

FRUHFW

HILFLHQW

sociologice cele mai utilizate n analiza microeconomic

chestionarului L cea a interviului.

0HWRGHOH

sunt metoda

1.5. Interpretarea rezultatelor

'XS
IDFWRULORU

FRPHQVXUDUHD

DVXSUD

FXDQWLILFDUHD

UH]XOWDWXOXL

HFRQRPLF

IXQF LH GH VHPQLILFD LD ORU HFRQRPLF

LQIOXHQ HORU

VH

HOHPHQWHORU

LQWHUSUHWHD]

VDX

UH]XOWDWHOH

vQ

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;
VH XWLOL]HD]

vQ UDSRUWXO GH DQDOL]  VWXGLLOH GH IH]DELOLWDWH L GH HYDOXDUH HWF

1.3.4 Sistemul de infRUPD LL

economice
,QIRUPD LD

UHSUH]LQW

economico-ILQDQFLDU

PDWHULD

$QDOL]D

VH

SUHPLV

SULP

ED]HD]

SH

GH

HIHFWX

ED]

LQIRUPD LL

ULL

DQDOL]HL

SHQWUX
L

DQDOL]D

IXUQL]HD]

OD

UkQGXO HL LQIRUPD LL QHFHVDUH vQ SURFHVXO PDQDJHULDO

prRYLQH GLQ GRX VXUVH LPSRUWDQWH3:

1. Surse interne ntreprinderii SULQFLSDOHOH LQIRUPD LL LQWHUQH
,QIRUPD LD HFRQRPLF
VSHFLDO
FRQWXO

ILQDQFLDUH
GH

SURILW

VH
L

RE LQ

GLQ

SLHUGHUL

GRFXPHQWHOH
DQH[H

$OWH

GH

VLQWH] 

VXUVH

vQ

ELODQ XO

LQWHUQH

VXQW

contabilitatea de gestiune, contractul de management, programele de

IDEULFD LH QRUPHle OHJLVOD LD ILVFDO L HFRQRPLF etc.
2. Surse externe ntreprinderii  FXP DU IL LQIRUPD LL SULYLQG
FRQMXQFWXUD SLH HL LQWHUQH L LQWHUQD LRQDOH UDWD LQIOD LHL GLQDPLFD

01LFXOHVFX  'LDJQRVWLF JOREDO VWUDWHJLF  (GLWXUD (FRQRPLF

 %XFXUHWL  

PIB, rata do-bnzii,

SUH XO

UHVXUVHORU

HWF

SHUIRUPDQ H

DOH

FRQFXUHQ HL SURJUHVXO WHKQLF vQ UDPXUD UHVSHFWLY  ,QIRUPD LLOH VXQW

asigurate prin:
reviste, cotidiene, magazine, periodice;

FRORFYLL FRQIHULQ H FRQJUHVH

VDORDQH H[SR]L LL WkUJXUL

centre de documentare, breveWH GH LQYHQ LL

RUJDQLVPH IXUQL]RDUH GH LQIRUPD LL GH VLQWH]

de informare

WLLQ LILF

DJHQ LL UHJLRQDOH

L WHKQLF  FDPHUH GH FRPHU

L LQGXVWULH

LQVWLWXWH QD LRQDOH GH VWDWLVWLF  RUJDQLVPH GH FRQVXOWDQ

 DJHQ LL

QD LRQDOH GH FHUFHWDUH L LQIRUPDUH

YL]LWH vQWkOQLUL UHOD LL FX FOLHQ LL IXUQL]RULL L FRQFXUHQ LL

FXPS UDUHD L DQDOL]D GH HDQWLRDQH

UH HDXD SURSULH D vQWUHSULQGHULL

&HULQ HOH FDUH WUHEXLH V

ILH UHVSHFWDWH GH LQIRUPD LH VXQW XWLOLWDWHD

exactitatea, profunzimea, vechimea sau vrsta

costul ei.


6LVWHPH

RUJDQL]D LRQDOH

DOH

YDORDUHD

DFWLYLW

LQIRUPD LHL

LL

GH

DQDOL]

economico-ILQDQFLDU
([LVW
DQDOL]

PDL PXOWH SRVLELOLW

HFRQRPLF

SXWHUQLFH

GH LQ

vQ

vQ

IXQF LH

FDGUXO

L GH RUJDQL]DUH L UHDOL]DUH D DFWLYLW

GH

ORU

VFRSXO

XQ

XUP ULW

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GH

VXELHFW

VSHFLDOL]DW

GH

LL GH

irmele

DQDOL]

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

economice pe probleme, studii utilizate n practica managerial FXUHQW VDX
de a efectua diagnostice globale.
n cadrul firmelor mici care nu dispun de compartimente specializate
GH

DQDOL] 

DFWLYLWDWHD

FRPSDUWLPHQW IXQF LRQDO

$FWLYLWDWHD

ILQDQFLDU

FRQVW

DQDOL]D SH ED]
GH

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HFRQRPLF

GHVI XUDW

GH

HVWH

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GH

ILHFDUH

vQ FRPSHWHQ D DFHVWRUD

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GH

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vQ UHDOL]DUHD GH UDSRDUWH GH GLDJQRVWLFDUH SH SUREOHPH

GH ELODQ

DGPLQLVWUD LH

GH

, SH SUREOHPHOH FDUH LQWU

vQ VFRSXO SUH]HQW ULL vQ FDGUXO HGLQ HORU FRQVLOLLORU

UHVSHFWLY

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cazXO H[LVWHQ HL GLVIXQF LRQDOLW

DF LRQDULORU

LORU vQ IXQF

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ionarea ntreprinderii.

De asemenea, pot efectua analize tematice sau de ansamblu,

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