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ABSTRACT:

The net financial position of a firm represents an information item concerning the financial situation of a firm. This value provides valuable information about the financial balance or imbalance of firms. This figure is very useful on an informational level only if the reader knows its exact composition. Regarding this issue, doctrinaire positions vary and sometimes present very significant diseases. For such a posture to be used effectively to manage the enterprise and to understand its business situation, it is necessary to understand its content and composition. The net financial position of an enterprise represents an informative element concerning the financial crisis of an enterprise. This value provides valuable information about the financial balance or imbalance of companies. This figure is instrumental on an informative level -only if the reader knows its exact composition. Regarding this issue, doctrinaire positions vary and sometimes present very significant diseases. For such mail to be used effectively to manage the enterprise and to understand its business situation, it is necessary to understand its content and composition

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