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Pestre-Roire Matrix -A Tool For Diagnosing Financial Performance

Author

Listed:
  • Mihaela GÂDOIU

    (Faculty of Economics and Law, University of Pitesti, Romania)

  • Mariana BÃNUTÃ

    (Faculty of Economics and Law, University of Pitesti, Romania)

Abstract

This article aims to highlight the importance of the Pestre-Roire Matrix in diagnosing the performance of economic entities. This instrument of financial diagnosis starts from the structuring of the items in the profit and loss account by type of activities and goes through each step necessary for the construction of the final result, namely the net profit or loss of the financial year. The structural analysis of the results is carried out by grouping incomes and expenses, highlighting the use of material, financial and human resources in the activity of the entity.

Suggested Citation

  • Mihaela GÂDOIU & Mariana BÃNUTÃ, 2022. "Pestre-Roire Matrix -A Tool For Diagnosing Financial Performance," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 21(2), pages 53-62.
    • Handle: RePEc:pts:journl:y:2022:i:2:p:53-62
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    More about this item

    Keywords

    Financial performance; Financial diagnosis; Intermediate management balances; Profit or loss for the financial year.;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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