Résumé:
Financial analysis is necessary, through which it is possible to monitor the
activity of the institution and take the necessary decisions in order to achieve
the objectives set. Topics of great importance in the field of financial,
accounting and economic management, through which the management of the
economic enterprise can evaluate all of its financial decisions, whether those
related to investment or decisions related to financing, i.e. those decisions that
deal with the formulation of the components and types of liabilities
