Studies concerning the financial position of a winery

Abstract

In the knowledge based economy, the analysis of the financial position of a company, the whole of the assets and capital over which it exercises control, its places imprint on the strategy to being followed. The financial position may be influenced by the economic resources it controls, the financial structure, and its ability to adapt to the changes in the environment in which operated. In the study, the authors tried to carry out an analysis based on the data extracted from the annual financial statements using a system of indicators that are relevant and interpreting the conclusions can be drawn depending on which future evolution can be predicted. It was elaborated the diagnosis of the economic state which involved the analysis of the triad's diagnosis of technical resources, human resources, material resources continuing with, establishing the importance weights and the calculation of the aggregate score. the financial position implies the determination of the indices based on the chain calculated for the elements of assets / liabilities / equity. The diagnosis of the dynamics and structure of the assets, the dynamics and structure of the liabilities was made, thus making the diagnosis of the evolution and structure of the financial position. Studying the ability of the company with the payments due in accordance with IFRS, the diagnosis of liquidity and solvency was made. Based on the analysis of the working capital that gives the strengths and weaknesses of the financing and investment policy of the company. Finally, the SWOT analysis of the financial position of the studied entity was elaborated, enumerating the measures to be taken to strengthen the financial position