The Static Equilibrium Analysis Based on the Functional Balance Sheet

The financial analysis, by means of its concepts, methods and investigation tools allows the treatment of accounting information and other management information for the financial diagnosis, being useful both for the company's finances and for third parties with which it has economic relations. The static analysis focuses on the study of the accounting balance sheet, of the financial balance sheet (liquidity, solvency) and of the functional balance, with working means in assessing financial equilibrium. This article aims to present the objectives of functional balance analysis, the construction stages of the functional balance as well as the analysis indicators of financial equilibrium both horizontally and vertically. [PUBLICATION ABSTRACT]