PENTINGNYA KINERJA KEUANGAN DALAM MENGATASI KESULITAN KEUANGAN PERUSAHAAN : SUATU TINJAUAN TEORITIS

  • Reyner F. Makatita

Abstract

One of the division which determine sustainability of the company is the division of finance. The
entire activities of the company based on the financial perspective is divided into two main activities,
; the activities of companies that use funds (allocation funds) and the activities of companies that
generate funds (funds raising). Both activities is called financial function. When the companies
more excited in allocation funds activities but less in fund raising activities then the companies were
experiencing financial distress. Continous financial distress will generate of various problems in the
companies. Therefore, it is expected that the managers have an understanding of good financial
performances. In addition, the managers are expected to have knowledge of financial performances
analysis techniques in financial problem solving.
Keywords : Financial Performances

Published
2019-07-18