Един подход за диагностика на финансовото здраве на нефинансови предприятия

Abstract

Financial diagnostics is represented in this report as a complex process of regularly conducted analysis and assessment of the condition of the business organization with regard to certain financial criteria. Their selection is the key to the diagnostics of the financial health of the business organization, in the course of which its health status is identified and assessed, i.e. a diagnose is produced and management decisions are formed and implemented for treatment or maintenance of its health status. The key role here is that of the financial manager. By functions and available instruments he can show himself as a good doctor that diagnoses the disease by financial symptoms and treating it through management of cash flows and capital. The instruments of financial diagnostics in the reports are considered from the viewpoints of both analytical paradigms – the accounting and value-based one.