CONSIDERAZIONI SU ALCUNI INDICATORI DELLA SOLVIBILITÀ A BREVE DELLE IMPRESE

Financial balance represents one of the unavoidable conditions for which all productive organizations must submit to be able to fulfill the their indispensable function of creating value and ensuring adequate remuneration of all factors used in the production process. The appreciation of the company's solvency in the short term requires the verification of its current ability to meet its commitments expiring financial statements with the resources generated by carrying out the processes productive, without the need to resort to other sources of financing or re-lead your investments. The aim of this work is to analyze the main indicators of short-term solvency - short-term net financial position (NFP), capital such net financial working capital (NFWC), treasury margin (TM) and correlatives ratios - in order to verify the signaling and communication potential and limits take the reasons that tend to favor the use of short term net financial position to the detriment of other more traditional indicators.

Obiettivo del lavoro è analizzare i principali indicatori della solvibilità di breve – posizione finanziaria netta a breve (PFNb), capitale circolante netto finanziario (CCNF), margine di tesoreria (MT) e indici correlativi – al fine di verificarne potenzialità e limiti segnaletici e di comprendere le ragioni che tendono a favorire il ricorso alla PFNb a scapito degli altri indicatori più tradizionali.