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1.2

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Metode utilizate: 2.1. Indicatorii economico-financiari. 2.2. Indicii FD PHWRG GH H[SULPDUH D GLQDPLFLL IHQRPHQXOXL economico-financiar. 2.3. &RHILFLHQ LL GH VWUXFWXUD HFKLOLEUX HILFLHQ . 2.4. Ratele (ratio sau rating). 2.5. Tehnicile scorurilor (scoring) ca metod a analizei discriminante. 2.6. 0HWRGD VXEVWLWXLULORU vQ ODQ PHWRGD LWHUDULL. 2.7. Metoda calcului matricial.

2.8. Metoda ABC. 2.9. Metodele cercet rii opera ionale jocurilor, simularea etc.). 2.10. Metodele analizei regresionale. 2.11. Metodele sociologice.

(programare,

tehnicile

2.1. Indicatorii economico-financiari D LQIRUPD LHL

IRUPD GH H[SULPDUH FRQFHQWUDW

Exemplu:
CA = M +

qv p ,

unde: CA = cifra de afaceri; M P UIXUL YkQGXWH qv = produsele vndute; p SUH XO GH YkQ]DUH (exclusiv TVA). 2.2. Indicii, UHSUH]LQW R PHWRG IUHFYHQW XWLOL]DW vQ DQDOL]D IHQRPHQHORU economico - ILQDQFLDUH &X DMXWRUXO ORU VH VWDELOHWH GLQDPLFD ID GH R ED]
IL[ VDX vQ ODQ  VH FRQVWUXLHVF ULWPXUL VH IDF DSUHFLHUL DVXSUD HYROX LHL

performan HORU D FDSDFLW 2.3.

&RHILFLHQ LL 5HSUH]LQW &RILFLHQ LL

LL VLVWHPXOXL GH D HYROXD vQWU

-un context dat.

(ratele) de structur

 HFKLOLEUX L HILFLHQ

R PHWRG GH

GH PDUH XWLOLWDWH VH

n diagnosticarea fenomenelor
SUL

QWUHSULQGHULL D SHUIRUPDQ HORU ORU

VWUXFWXU GHWHUPLQ

n raportarea unei

componente la ansamblul fenomenului cercetat:

Ki =

ei ; ei

unde: Ki FRHILFLHQW GH VWUXFWXU ; ei = elementele componente ale fenomenului, rezultatului.

Coeficien

LL GH HILFLHQ

UH]XOW

GLQ FRPSDUDUHD HIRUWXULORU GHSXVH

FX UH]XOWDWHOH RE LQXWH

sau invers:
Ke = Efect ; Efort Ke = Efort Efect

unde:
Ke
FRHILFLHQW GH HILFLHQ 

Exemplu:
Rf = Pn 100 , K pr

unde: Rf UDWD UHQWDELOLW LL ILQDQFLDUH a capitalului propriu; Pn = profitul net; Kpr= capitalul propriu. Coeficien
LL

de echilibru

VH GHWHUPLQ

FD

raport QWUH

GRX

P ULPL

FRPSDUDELOH FX VHPQLILFD LH vQ WHUPHQL GH HFKLOLEUX HFRQRPLF VDX ILQDQFLDU

De exemplu:

K=

Kp Kp + I

unde: K = coeficientul (rata) autonomiei financiare; Kp = capitalul propriu; I = mprumuturile SH WHUPHQ PHGLX L OXQJ 2.4. Ratele
5HSUH]LQW XQ UDSRUW vQWUH D GRX P ULPL FRPSDUDELOH HYDOX ULL HFRQRPLF (OH VXQW ODUJ U VSkQGLWH vQ OLWHUDWXU

L SUDFWLF L

ORJLFRa din domeniul DFWLYLW LL

analizei economico-ILQDQFLDUH ntreprinderilor. De exemplu:

Rc =

GLDJQRVWLF ULL

qp qc 100 , qc

unde: Rc UDWD UHQWDELOLW

T S

LL UHVXUVHORU FRQVXPDWH

FDQWLWDWHD YkQGXW  SUH XO PHGLX GH YkQ]DUH SH SURGXV I FXW FX SUXGHQ vQ IXQF LH

c = costul pe unitate de produs; Interpretarea ratelor trebuiH termen al raportului.

5DWHOH FD PHWRG

de fiecare -financiar

GH P VXUDUH D IHQRPHQXOXL HFRQRPLFR

pot fi grupate n:
UDWH GH VWUXFWXU

rate de gestiune; rate de echilibru; UDWH GH HILFLHQ . (scoring), ca metode

R PHWRG DO

2.5. Tehnicile scorurilor discriminante

6FRUXO PHWRGD FX FDUH VH

ale
GH

analizei
DQDOL] GH

VFRULQJ RSHUHD]

UHSUH]LQW vQ PHGLXO

discriminant
UHJXO

H[WHUQ

vQWUHSULQGHULL

vQ E QFL 5HSUH]LQW

R IXQF LH FRQVWUXLW

SH ED]D XQXL DQXPLW QXP U %DQFD

de indicatori.

'H H[HPSOX XQD GLQ IXQF LLOH VFRU FX FDUH RSHUHD]

)UDQ HL XWLOL]HD]

8 LQGLFDWRUL LDU YDORULOH HL DX OD ED] REVHUY UL vQ WLPS SH un nXP U GH DQL L eVWH DSOLFDELO vQWUHSULQGHULORU FX SHVWH  GH VDODULD L 3ULPHOH OXFU UL SULYLQG Petoda scorurilor au fost realizate n S.U.A.,
vQWUH DQLL  L  LDU vQ )UDQ D VSUH VIkULWXO DQLORU  )XQF LD VFRU = DUH IRUPD

Z = ax1 + bx2 +..+ zxn , unde: x1 ,.. xn = ratele implicate n calcul; a,b,......z = coeficien ii de ponderare. Aceste metode se folosesc preponderent n investigarea echilibrului financiar, unde nu substituie alte metode, FL OH FRPSOHWHD] 
6FRUXO = FDOFXODW OD QLYHOXO XQHL ILUPH LQGLF JUDGXO GH LORU OD

vulnerabilitate al acesteia, punnd n eviGHQ

DQDOL]D FRPSDUDWLY

existen D GLVIXQF LRQDOLW

D GLQDPLFLL VFRUXOXL LQGLYLGXDO FX HYROX LD FRQVWDWDW SUHGLVSR]L LD ILUPHL OD ULVF vQWU

nivelul sectorului de activitate reflect

DQXPLW PHGLX FRQFXUHQ LDO

-un

2.6. Metoda substituirilor n lan (metoda iter rii)

3HUPLWH FXDQWLILFDUHD FRQWULEX LHL GLIHULWHORU HOHPHQWH VDX IDFWRUL OD IRUPDUHD L PRGLILFDUHD 6H DSOLF

rezultatului ID
LQIOXHQ

GH XQ QLYHO GH FRPSDUD LH DX IRUPD GH SURGXV VDX UDSRUW

vQ FD]XO vQ FDUH UHOD LLOH GH WLS GHWHUPLQLVW GLQWUH UH]XOWDW L VDX LQYHUV  ,WHUDUHD VH IDFH FX UHVSHFWDUHD D 

elemente sau factorii de

SURSRU LRQDOLWDWH GLUHFW

principii: a) DH]DUHD IDFWRULORU VH IDFH vQ RUGLQHD FRQGL LRQ rii lor economice, ceea FH vQVHDPQ RUGLQHD GH DQDOL]  DGLF nti factorii caQWLWDWLYL L DSRL
FHL FDOLWDWLYL GDF DSDU IDFWRULL GH VWUXFWXU HL LQWHUYLQ LPHGLDW GXS

cei cantitativi); b) substituirile se fac succesiv; c) XQ IDFWRU VXEVWLWXLW VH PHQ LQH FD VWDUH vQ RSHUD LLOH XOWHULRDUH De exemplu, ntr-un model de 3 factori, fenomenul cap W H[SUHVLD Y = f (x) respectiv y = f (x1 , x2 , xn) Exemplu:
$GLF 

Pe = A e

CA Pe A e CA

y = x1 x 2 x 3 ,

unde:
Ae

= active de exploatare;
FLIUD GH DIDFHUL vQ SUH XUL GH YkQ]DUH H[FOXVLY 79$

CA
Pe

= profitul din exploatare aferent cifrei de afaceri. Cazul teoretic: I) Modelul n forma unui produs de mai mul i factori:
R = a bc

unde: R = rezultat;


a,b,c = factori de influen

a) n care:

Q P

ULPL DEVROXWH  L

R 0 = a 0 b 0 c0 R = R1 R 0
LQIOXHQ D

R1 = a1 b1 c1
GLQ FHL  IDFWRUL DVXSUD PRGLILF ULL

rezultatului ( R  UHOD LLOH VXQW XUP a) LQIOXHQ D IDFWRUXOXL a: b) c)

LQIOXHQ D IDFWRUXOXL

6HSDUkQG

ILHF UXLD

WRDUHOH

a1 b 0 c 0 a 0 b 0 c 0 = (a1 a 0 ) b 0 c 0

b: c:

a1 b1 c 0 a1 b 0 c 0 = a1 (b1 b 0 ) c 0
LQIOXHQ D IDFWRUXOXL

a1 b1 c1 a1 b1 c0 = a1 b1 (c1 c 0 )

b)

Q P

ULPL UHODWLYH D SURGXVXOXL GH LQGLFL

6H DUH vQ YHGHUH IRUPXOD JHQHUDO

IR =

i 0 i 2 i 3 i n 100n 1

Q FD]XO GDW UH]XOW 

IR =

R1 i i i 100 = a b c R0 1002

unde: IR = indicele rezultatului analizat; i1, i2,..., in = indicele factorului respectiv;

IR = IR - 100.

a) b)

LQIOXHQ D IDFWRUXOXL LQIOXHQ D IDFWRUXOXL

a:

ia - 100

b: ia ib i (i b 100) ia = a 100 100 c) LQIOXHQ D IDFWRUXOXL c:

i a i b i c i a i b i a i b (i c 100) = 100 100 2 100 2

II) Modelul n forma unui raport dintre doi factori: II.1)

R=

a , b

unde: a = factor cantitativ; b = factor calitativ.

Q P

ULPL DEVROXWH

a)

a: a1 a 0 (a a 0 ) = 1 b0 b0 b0 b) LQIOXHQ D IDFWRUXOXL b: 1 a1 a1 1 = a1 b1 b 0 b1 b0
Q P ULPL UHODWLYH

LQIOXHQ D IDFWRUXOXL

IR =

R1 100 = R0

ia 100 ib

a) b)

LQIOXHQ D IDFWRUXOXL

a: b:

i a 100
LQIOXHQ D IDFWRUXOXL

ia i 100 ia b
II.2) R =
Q P

a , b

unde:

a = factor calitativ; b = factor cantitativ.

ULPL DEVROXWH

a)

LQIOXHQ D IDFWRUXOXL

b:

1 a0 a0 1 = a0 b1 b 0 b1 b 0

b)

LQIOXHQ D IDFWRUXOXL

a:

a1 a 0 ( a1 a 0 ) = b1 b1 b1

Q P

ULPL UHODWLYH

IR =

ia 100 ib

IR = IR 100
a)
LQIOXHQ D IDFWRUXOXL

b:

100 100 ib

b)

LQIOXHQ D IDFWRUXOXL D

ia 100 2 x 100 ib ib
0HWRGD VH DSOLF H[LVW UHOD LL GH VXP L vQ FD]XO vQ FDUH vQWUH YDULDELOHOH XQXL PRGHO 0HWRGD EDODQWLHU

LVDX GLIHUHQ

):

R = a + b c; De exemplu : unde: D YROXPXO YkQ] Si VWRF LQL LDO I LQWU UL Sf = stoc final. D = Si + I Sf,
ULORU

,QIOXHQ HOH IDFWRULORU VXQW XUP WRDUHOH  ,QIOXHQ D VWRFXOXL LQL LDO

Si1 Si 0
 ,QIOXHQ D LQWU ULORU

I1 I 0

3. InIOXHQ D VWRFXOXL ILQDO Sf1 Sf 0

2.7. Metoda calculului matricial

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LQIOXHQ HL IDFWRULORU

nt ULQG SULQFLSLLOH PHWRGHL VXEVWLWXLULORU vQ ODQ  6H SRDWH DSOLFD vQ WRDWH domeniile analizei economice, iar utilizarea calculatoarelor electronice i confer XQ PDUH JUDG GH GHWDOLHUH H[DFWLWDWH L HILFLHQ . 2.8. Metoda ABC
,QL LDWRUXO DFHVWHL PHWRGH HVWH 3DUHWR 6H PDL QXPHWH L PHWRGD  L SURSXQH R DQDOL] VHOHFWLY D FRPSRQHQWHORU XQXL IHQRPHQ VDX SHQWUX

rezultat n func LH

GH SR]L LD ORU vQ FDGUXO vQWUHJXOXL 6H XWLOL]HD]

DQDOL]D YkQ] ULORU SH SURGXVH FDWHJRULL GH FOLHQ L HWF Q FD]XO VWUXFWXULL YkQ] ULORU SH SURGXVH FXUED WHRUHWLF H[LVWHQ D D  VXEJUXSH FX FDUDFWHULVWLFL VSHFLILFH

presupune

10- GLQ QXP UXO GH SURGXVH VDX P UIXUL UHSUH]LQW -70% din cifra de afaceri (zona A); deci o subgruS FDUH FXSULQGH IRDUWH SX LQH SURGXVH VDX P UIXUL GDU FDUH UHDOL]HD] o mare parte din cifra de afaceri; 25- GLQ QXP UXO GH SURGXVH VDX P UIXUL YkQGXWH GDX -30% din cifra de afaceri (zona B); 65- GLQ QXP UXO GH SURGXVH VDX P UIXUL GDX -15% din cifra de afaceri ]RQD & GHFL GRX VXEJUXSH FDUH GDX PDL SX LQ GH MXP WDWH din cifra de afaceri dar FDUH FRQFHQWUHD] PDMRULWDWHD SURGXVHORU comercializate. $FHDVW FXUE WHRUHWLF DUH YDORDUH DWW VWDWLVWLF FkW L LQGLFDWLY 
VH FRPSDU FX FHD WHRUHWLF L VH GHSULQG FRQFOX]LLOH

$VWIHO FXUED UHDO

respective. 2.9. Metode ale cercet rii opera ionale

QXPHURL IDFWRUL FDUH WUHEXLH DYX L vQ YHGHUH  &ODVLILFDUH 6H XWLOL]HD] vQ DGRSWDUHD GHFL]LLORU vQ FD]XO vQ FDUH LQWHUYLQ PHWRGH DOH FHUFHW ULL RSHUD LRQDOH GHWHUPLQLVWH SURJUDPDUH OLQLDU 

programare dinamic , teoria deciziei, teoria jocurilor, metoda drumului critic);

PHWRGH SUREDELOLVWLFH /DQ XULOH 0DUNRY SURFHVHOH 3RLVVRQ WHRULD ILUHORU GH DWHSWDUH PHWRGD 3HUW

metode simulative (metoda Monte Carlo, modelul dinamic al VLPXO ULL JHVWLRQDUH.

2.10. Metoda analizei regresionale

6H XWLOL]HD] vQ FD]XO UHOD LLORU GH WLS VWRFDVWLF GH WLS OLQLDU KLSHUEROLF SDUDEROLF H[SRQHQ LDO

2.11. Metodele sociologice

&X DMXWRUXO DFHVWRU PHWRGH VH SXQ vQ HYLGHQ IDFWRULL LQGLUHF L VDX  L HILFLHQW 0HWRGHOH

cauzele

SUH]XPWLYH FHHD FH FRQGXFH OD RE LQHUHD GH LQIRUPD LL GH QXDQ SHQWUX UHDOL]DUHD XQXL GLDJQRVWLF FRUHFW

HVHQ LDOH

sociologice cele mai utilizate n analiza microeconomic chestionarului L cea a interviului. 1.5. Interpretarea rezultatelor
'XS IDFWRULORU FRPHQVXUDUHD FXDQWLILFDUHD HFRQRPLF VH LQIOXHQ HORU LQWHUSUHWHD]

sunt metoda

HOHPHQWHORU UH]XOWDWHOH

VDX vQ

DVXSUD

UH]XOWDWXOXL

IXQF LH GH VHPQLILFD LD ORU HFRQRPLF

1.6 Generalizarea sau evaluarea rezultatelor -un ansamblu coerent a concluziilor rezultate din studiul factorial-cauzal al fenomenelor;
VH XWLOL]HD] vQ UDSRUWXO GH DQDOL]  VWXGLLOH GH IH]DELOLWDWH L GH HYDOXDUH HWF SUHPLV D HIHFWX ULL DQDOL]HL $FHDVWD UHSUH]LQW R PHWRG FDOLWDWLY GH UHXQLUH vQWU

1.3.4 Sistemul de infRUPD LL economice

,QIRUPD LD UHSUH]LQW  $QDOL]D PDWHULD VH

SULP SH

GH

ED]

SHQWUX L

DQDOL]D OD

economico-ILQDQFLDU

ED]HD]

LQIRUPD LL

IXUQL]HD]

UkQGXO HL LQIRUPD LL QHFHVDUH vQ SURFHVXO PDQDJHULDO

prRYLQH GLQ GRX VXUVH LPSRUWDQWH3: 1. Surse interne ntreprinderii SULQFLSDOHOH LQIRUPD LL LQWHUQH
,QIRUPD LD HFRQRPLF VSHFLDO FRQWXO ILQDQFLDUH GH SURILW VH L RE LQ GLQ L GRFXPHQWHOH DQH[H $OWH GH VLQWH]  SLHUGHUL VXUVH LQWHUQH

vQ

ELODQ XO VXQW

contabilitatea de gestiune, contractul de management, programele de IDEULFD LH QRUPHle OHJLVOD LD ILVFDO L HFRQRPLF etc. 2. Surse externe ntreprinderii  FXP DU IL LQIRUPD LL SULYLQG
FRQMXQFWXUD SLH HL LQWHUQH L LQWHUQD LRQDOH UDWD LQIOD LHL GLQDPLFD

01LFXOHVFX  'LDJQRVWLF JOREDO VWUDWHJLF  (GLWXUD (FRQRPLF

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SUH XO

UHVXUVHORU

HWF

SHUIRUPDQ H

DOH

FRQFXUHQ HL SURJUHVXO WHKQLF vQ UDPXUD UHVSHFWLY  ,QIRUPD LLOH VXQW

asigurate prin: reviste, cotidiene, magazine, periodice;

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centre de documentare, breveWH GH LQYHQ LL

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de informare

WLLQ LILF

L WHKQLF  FDPHUH GH FRPHU

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&HULQ HOH FDUH WUHEXLH V

ILH UHVSHFWDWH GH LQIRUPD LH VXQW XWLOLWDWHD YDORDUHD LQIRUPD LHL L

exactitatea, profunzimea, vechimea sau vrsta costul ei.

 6LVWHPH RUJDQL]D LRQDOH DOH

DFWLYLW

LL

GH

DQDOL]

economico-ILQDQFLDU
([LVW DQDOL] SXWHUQLFH PDL PXOWH SRVLELOLW vQ IXQF LH ORU GH XQ vQ FDGUXO L GH RUJDQL]DUH L UHDOL]DUH D DFWLYLW VFRSXO XUP ULW L GH VXELHFW GH ) FRPSDUWLPHQW VSHFLDOL]DW LL GH HFRQRPLF GH LQ

irmele

DQDOL]

economico-financiDU D F UHL UHVSRQVDELOLWDWH HVWH GH D HIHFWXD DQDOL]H economice pe probleme, studii utilizate n practica managerial FXUHQW VDX de a efectua diagnostice globale. n cadrul firmelor mici care nu dispun de compartimente specializate
GH FRPSDUWLPHQW IXQF LRQDO $FWLYLWDWHD FRQVW ILQDQFLDU GH DQDOL]  DFWLYLWDWHD GHVI XUDW

, SH SUREOHPHOH FDUH LQWU

GH

GH

DQDOL]

HFRQRPLF

HVWH

FRPSDUWLPHQWXO

vQ FRPSHWHQ D DFHVWRUD GH DQDOL]

UHDOL]DW

GH

ILHFDUH

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vQ UHDOL]DUHD GH UDSRDUWH GH GLDJQRVWLFDUH SH SUREOHPH vQ VFRSXO SUH]HQW ULL vQ FDGUXO HGLQ HORU FRQVLOLLORU DGXQDUHD DF LRQDULORU GLDJQRVWLFH JOREDOH vQ LORU vQ IXQF UHVSHFWLY

DQDOL]D SH ED]

GH ELODQ

DGPLQLVWUD LH

cazXO H[LVWHQ HL GLVIXQF LRQDOLW

RUJDQLVPHOH SURPRYDUHD FUHDWH GH VSHFLDO

ionarea ntreprinderii.
XQRU SUREOHPH OHJDWH GH

De asemenea, pot efectua analize tematice sau de ansamblu,

QRL SURGXVH SHQWUX L VWXGLL GH IH]DELOLWDWH VWXGLHUHD VROX LRQDUHD FRQFXUHQ HL H[WLQG

restrngerea unor actLYLW

erea sau

etc.

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RDU

DFWLYLW

L GH DQDOL]  PRGXO L GH VWDELOLUH DFRUG ULL D

VWDWXOXL FDUH VSHFLDO FX

DQDOL]HD]

ED]HL GH LPSR]LWDUH L GH UHVSHFWDUH D OHJLVOD LHL vQ YLJRDUH

unit

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GH

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evaluare etc.
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1. 2. 3. 4.

'HILQL L DQDOL]D HFRQRPLFR ILQDQFLDU

(QXPHUD L SULQFLSDOHOH WLSXUL GH DQDOL]

-financiare. ?

&DUH HVWH GHRVHELUHD GLQWUH DQDOL]D FDQWLWDWLY 'HILQL L SURFHVXO GH DQ

L FHD FDOLWDWLY

aliz economico-ILQDQFLDU

L HQXPHUD L HWDSHOH

acesteia. 5.
'D L H[HPSOH GH IDFWRUL GH LQIOXHQ D IHQRPHQHORU HFRQRPLFH GXS

diverse criterii de clasificare a acestora. 6.

3UH]HQWD L UHOD LL GLQWUH UH]XOWDW L IDFWRUL L LGHQWLILFD L FRQ LQXWXO

acestora. 7. Care este rolul analizei n eYDOXDUHD economico-financiare ale ntreprinderii? 8. 9.

(QXPHUD L SULQFLSDOHOH PHWRGH GH DQDOL] Q FH FRQVW FRPSDUD LD FD PHWRG L UHJODUHD SHUIRUPDQ HORU

FDOLWDWLY  FDOLWDWLY

GH DQDOL]

? ?
FDQWLWDWLY

10. Care sunt cele mai utilizatH PHWRGH GH DQDOL] 11. ExpliFD L VFRSXO XWLOL] ULL a fenomenelor economice.
LQGLFLORU FD

FDQWLWDWLY GH

PHWRG

DQDOL]

12. ,QGLFD L FHO SX LQ WUHL LQGLFDWRUL GH HILFLHQ 13. 'D L

H[HPSOH GH UDWH XWLOL]DWH vQ DFHV SUH]HQWD L DYDQWDMXO XWLOL] ULL

HFRQRPLF 

DQDOL]D HFRQRPLFR-ILQDQFLDU L tora comparativ cu indicatorii

H[SULPD L vQ P ULPL DEVROXWH

14. Pentru FH VH XWLOL]HD]

PHWRGD VFRULQJ" 'D L H[HPSOH GH PRGHOH XWLOL]DWH

SH SODQ QD LRQDO L LQWHUQD LRQDO

15. Q FH FRQGL LL VH XWLOL]HD]

PHWRGD VXEVWLWXLULORU vQ ODQ

16. (QXPHUD L UHJXOLOH PHWRGei iter 17. 6WDELOL L

UH]XOWDW UHOD LLOH GH HFRQRPLF H[SULPDWH

ULL VXEVWLWXLULORU vQ ODQ  D LQIOXHQ HORU IDFWRULORU vQ

FXDQWLILFDUH vQ

asupra unui
XWLOL] ULL

P ULPL

DEVROXWH

FD]XO

PHWRGHL LWHU ULL

.
ULL

18. Care sunt limitele PHWRGHL LWHU 19. Cnd se utilizeaz

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D PHWRGHL $%& 3DUHWR UH]XOWDWHORU FD PHWRG GH

PHWRGD EDODQ LHU

20. ([SOLFD L FRQ LQXWXO L XWLOLWDWHD SUDFWLF 21. Q

FH FRQVW JHQHUDOL]DUHD VDX DQDOL]D FDOLWDWLY

HYDOXDUHD

22. (QXPHUD L SULQFLSDOHOH VXUVH GH LQIRUPD LL XWLOL]DWH SHQWUX HIHFWXDUHD analizei economico-financiare. 23. &DUH VXQW SULQFLSDOHOH PRGDOLW L GH RUJDQL]DUH economico-ILQDQFLDU vQWU-o ntreprindere.
D DFWLYLW LL GH DQDOL]