1. Financial analysis of an entity – key indicators

The indicators mainly used to assess financial performance can be related to the components of the supply chain.

It is necessary to be able to differentiate between 4 types of performance :

• profitability, i.e. the ability to generate profits;

• solvency, i.e. the company's ability to pay its short-term (less than one year) and long-term debts;

• profitability, i.e. the ability to make the best use of resources;

• EVA (Economic Value Added), which refers...