Abstract:
The study presents the economic-financial radiography of Vinifruct
companie from Iasi district, with a special stress on highlighting a strategy
designed to provide for a medium and long-term financial balance (objective
of the balance-based analysis), as well as for the stages of capital
accumulation, and company profitableness (objective of the profit and loss
account analysis). The assets analysis at S.C. Vinifruct S.A. Iasi is based on
the dates estracted from the accountancy balance sheets and on the
calculation of the structure rates in the balance sheet.In the analized period
the patrimonial assets fad a strong increasing of almost 200%, in 2006 year
aver 2005, theanks to the society’s involment in corporate immobilization
aquisition. The resul of the vertical anaysis of the balance sheeets,
materialised in structure rates, may point out the financial characteristics of
the enterprise study like : the assets capacity transforming into ready money,
the autonomy and financial interdepenency the of the short term equilibrium.
Acording to the matrix elaborated by Peste Roire, the entreprise is situated in
the firs case, that is corespunding to a profitable activity of an entreprise,
wich allowe it bringing to normal of the financial situation an financial
expenses deuction, concomitand to the current result improvemen. The
elasticity coeficint indicates a decrease, being placed in Medium risc of
exploatation more close to the superior limit than the inferior limit,
