Costuleanu, Carmen-Luiza; Dumitrescu, Diana; Ignat, Gabriela; Bobiţan, Nicolae
(“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2014)
Financial analysis is characterized by interpretative approach based on the data provided by the accounting process. It
tries to make assessments of the situation and enterprise performance with particular emphasis on ...