ANALYSIS MODEL OF THE FINANCIAL BALANCE BASED ON THE ACCOUNTING BALANCE SHEET

The purpose of this paper is to present a model of financial balance analysis based on the balance sheet. The research is based on the data obtained from SC ETA SRL, name assigned for confidentiality reasons, the data being obtained from a real company. In order to survive, any enterprise needs information without which the decisional process through which the enterprise is lead can not take place. In order to obtain this information, it is necessary to analyze the annual financial statements that enable to find its financial position and performance. From this information benefits both the enterprise (as an internal factor) whose financial statements are being analyzed, as well as suppliers, customers, potential investors and any other person who wants to find information about the enterprise (as external factors). Starting from the financial statements, we have analyzed its financial position for the 2015-2017 periods, highlighting major problems, especially in terms of liquidity.