ANALIZA SITUAŢIILOR FINANCIARE /
                     ANALYSIS OF FINANCIAL STATEMENTS

Lect.univ.drd. Ciobănaşu Marilena - Universitatea Titu Maiorescu

Abstract:
Financial statement analysis is the art of analyzing and interpreting financial statements. One
major objective of financial statement analysis is to “understand the numbers” or “get behind the
figures” – that is, to employ the tools of financial analysis as an aid to understanding reported
financial data and then use that understanding to better manage a business. We can develop
various analytical measures to portray meaningful relationships and extract information from raw
financial data. In the final analysis, informed decision- making is the overriding goal of financial
statement analysis.

Keywords: financial statement, financial analysis, financial data, decision-making

JEL codes: G30