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1、文献出处：标题：AssessmentofFinancialRiskinFirmfsProfitabilityAnalysis作者：Solomon,DanielaCristina;Muntean,Mircea出版物名称：EconomyTransdisciplinarityCognition卷：15期：2页：58-67页数：10岀版年份：2012AssessmentofFinancialRiskinFirm'sProfitabilityAnalysisAbstract:Inthecontextofglobalizationwearewi
2、tnessinganunprecedenteddiversificationofrisksituationsanduncertaintyinthebusinessworld,thewholeexistenceofanorganizationbeingrelatedtorisk.Thenotionofriskisinextricablylinkedtothereturn.Returnincludesensuringremunerationofproductionfactorsandinvestedcapitalbutalsoresou
3、rcesmanagementintermsofefficiencyandeffectiveness・Afullfinancialandeconomicdiagnosiscannotbedonewithoutregardtothereturn-riskralio.Stockprofitabilityanalysisshouldnotbedissociatedfromriskanalysistowhichthecompanyissubdued・Riskanalysisisusefulindecisionmakingconcerningt
4、heuseofeconomic-financialpotentialorinvestmentdecisions,indevelopingbusinessplans,andalsotoinformpartnersabouttheenterprise^performancelevel.Risktakesmanyform:,operationalrisk,financialriskandtotalrisk,riskofbankruptcy(otherriskcategories)eachinfluencingthebusinessacti
5、vityonagreaterorlesserextent.Financialriskanalysis,realizedwiththeuseofspecificindicatorssuchas:financialleverage,financialbreakevenandleverageratio(CLF)accompanyingcalltodebt,presentsamajorinteresttooptimizethefinancialstructureandviabilityofanycompanyoperatingunderag
6、enuinemarketeconomy.Keywords:riskanalysisfinancialrisk,financialleverage,breakevenpoint.IntroductionRiskandreturnaretwointerdependentaspectsintheactivityofacompany,sothequestionisassumingacertainlevelofrisktoachievetheprofitabilitythatitallows.Returncanonlybeassessedbu
7、tonthebasisofsupportedrisk.Thisriskaffectseconomicassetreturnsfirst,andsecondlyofcapitalinvested・Thereforeitcanbeaddressedbothintermsofbusiness,astheorganizeroftheproductionprocessdrivenbyintentiontoincreasepropertyownersandadequateremunerationofproductionfactorsandthe
8、positionofoutsidefinancialinvestors,interestedincarryingthebestinvestment,infinancialmarketconditionswithseveralareas
