期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：The diagnosis of the functions of the company consists in the accumulation of the assessments of the quality
of each function on which the respective company is structured. The most often diagnosis technique is the
SWOT analysis (Strengths, Weaknesses, Opportunities, Threats; Strengths, weaknesses, opportunities and
risks). This allows for the identification of the key features of the environment that influences the activity of
the company and its intrinsic performance. While the accounting and financial diagnoses coexist within the
same function due to the fact that they are synthetic in nature and common information sources, their
evaluation should be approached separately. This paper aims at determine the financial and accounting
diagnosis at S.C. Recon SA Craiova, taking into account that this company does not employ specialized
staff for the financial analysis of the performed construction activity.
