Abstract: The financial position is a concept that is very used in the specialized literature. It is estimated starting from the entity’s wealth, captured in terms of the balance sheet, currently called the statement of assets, debts and shareholders’ equity. The analysis of the financial position is based on various indicators emphasizing various aspects with regard to the company, like the structure of its resources and the way in which they are used, its capacity to comply with the current obligations in due time on account of the own allocations or the safety margin that is set up at its level, usable as working capital within the cycle of exploitation, either by circulating in the form of stocks and receivables or by maintaining as available backup funds.
The article hereby aims to focus on a comparative approach of the analysis of the financial position corresponding to a Romanian company, on the one hand, and to a Moldavian one, on the other hand. The two entities carry out their activity in the same sector, the sweets industry, being extremely suggestive for the economic environments they are part of.