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外文文献企业盈利能力分析.doc


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外文文献企业盈利能力分析.doc
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文献出处: 标题: Assessment of Financial Risk in Firm 's Profitability Analysis 作者: Solomon, Daniela Cristina; Muntean, Mircea 出版物名称: Economy Transdisciplinarity Cognition 卷: 15 期:2页: 58-67 页数: 10 出版年份: 2012 Assessment of Financial Risk in Firm 's Profitability Analysis Abstract: In the context of globalization we are witnessing an unprecedented diversification of risk situations and uncertainty in the business world, the whole existence of anization being related to risk. The notion of risk is inextricably linked to the return. Return includes ensuring remuneration of production factors and invested capital but also resources management in terms of efficiency and effectiveness. A full financial and economic diagnosis can not be done without regard to the return-risk ratio. Stock profitability analysis should not be dissociated from risk analysis to which pany is subdued. Risk analysis is useful in decision making concerning the use of economic-financial potential or investment decisions, in developing business plans, and also to inform partners about the enterprise's performance level. Risk takes many form:, operational risk, financial risk and total risk, risk of bankruptcy (other risk categories) each influencing the business activity ona greater or lesser extent. Financial risk analysis, realized with the use of specific indicators such as: financial leverage, financial breakeven and leverage ratio (CLF) panying call to debt, presents a major interest to optimize the financial structure and viability of pany operating under a genuine market economy. Keywords: risk analysis financial risk, financial leverage, breakeven point. Introduction Risk and return are two interdependent aspects in the activity pany, so the question is assuming a certain level of risk to achieve the profitability that it allows. Return can only be assessed but on the basis of supported risk. This risk affects economic asset returns first, and secondly of capital invested. Therefore it can be addressed both in terms of business, as anizer of the production process driven by intention to increase property owners and adequate remuneration of production factors and the position of outside financial investors, interested in carrying the best investment, in financial market conditions with several areas of return and different risk levels. Risk assessment should consider managing change: people change, methods change, the risks change [1, 36]. Consequently, profitability is subject to the general condition of risk where anization operates. Risk takes many forms, each affecting the agents' economic activity ona lesser or greater extent. For economic and financial analysis at the micro level presents a particular interest those forms of risk that can be influenced, in the sense of reduction, through the actions and measures the economic agents can undergo. 1. Financial Risk in Economic Theory and Practice Financial acti 内容来自淘豆网bitlisinsesi.com转载请标明出处.