期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2011
卷号：11
期号：1
语种：English
出版社：Ovidius University Press
摘要：The financial analysis is a discipline that belongs with accounting,management control,auditing,etc. in the category of management sciences. This paper aims to highlight the importance of this discipline into the management sciences Economic and financial analysis contribute to develop future professionals thought,to enhance their ability to understand complex economic and financial phenomena, supporting them in an effort to explain,scientific assessment,diagnosis and resolution of the various situations occurring in the enterprise. Increasing the role of economic and financial analysis as an indispensable tool in the diagnosis and control functions of any economic unit,training and decision-making requires a systemic approach,presentation of factorial mechanisms,the casual intimacies of economic phenomena and processes. From here,we conclude that economic and financial analysis is a discipline of basic science management system,a performance management in any field of activity and an essential condition for development and implementation of decisions.
