Rezumat: The method of the companies’ financial diagnosis rates is aimed at a system of indicators of simple or percentage ratio type, based on factors arising either from a level of financial position/balance sheet, or from a level of financial performance/profit and loss account. The utilisations-resources structural analysis assumes a system of ratios of the type of share of various structures of use or resources in the patrimonial total. The management/rotation emphasizes a system of ratios measuring the dynamics of current patrimonial structures, stocks, trade receivables or trading exploitation debts, respectively. The cost-effectiveness is founded on a system of ratios revealing the capacity of various patrimonial structures or result structures to generate net profit.
In order to develop this study, we have selected a company listed on the Bucharest Stock Exchange, due to the transparency of the information, but also to the diversity of patrimonial and result structures, namely Turism Felix SA from Băile Felix. The time horizon referred to is three consecutive financial years: 2018 and 2019, under normal conditions, and 2020, marked by a special evolution due to the COVID-19 pandemic. Therefore, we will determine and analyse the rate indicators at the static level, for each financial year, but also dynamically, by using the absolute deviations (differences) with chain base and the relative deviations (indexes) with chain base. The originality is supported by the selection of a company in hospitality industry, very sensitive to the context generated by the pandemic.