Theoretical perspectives and practical applications on enterprise financial balances

MSc. Albert Lusha¹, Prof. Asoc. Ina Pagria², Prof. Asoc. Hidajet Shehu²

¹PhD candidate, Economist
²Faculty of Economics and Agribusiness, Agriculture University of Tirana, Albania

Abstract
The concept of financial balance is complex, multidimensional, multiform. For some analysts, the financial balance “exists” if the whole set of trials on specific aspects is positive. Therefore, the company is in financial balance when it can be given a positive assessment on a range of elements starting at trial profitability, continue with the level of capitalization, the reputation and perception of the strategic outline success etc. But the judge on these terms is a way to “hit” on financial balance concept; because in itself as the expression “financial balance” ends with the synthesis of a broad assessment that leads to a final judgment.