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By Ciuhurean Alina and Baltes Nicolae


The total level of the financial resources and the company’s financial power, the capital’s cost as related to the average one on branch and to the competitors, the available capital’s structure and flexibility, the company’s profitability, the liquidity, the debt level, the financial planning quality, the working capital’s level and the efficiency of using it, the budget procedures’ quality, the accounting system’s quality, the level of control procedures and internal audit are only some of the factors that the management has to consider in order to provide the company’s competitiveness on the market. Certainly, the financial forecasting does not avoid for irritable surprises to bring about real crises. Still, the advantage of the financial projection basically consists of determining the managers to take into consideration the possible deviations from the anticipated objectives. From this perspective, the paper captures some essential aspects regarding the financial policy and strategy, focusing on the conducted investigation type study through which we wanted to capture the managers’ opinions regarding the financial forecasting, as well as the level in which financial policies and strategies are being elaborated inside the Romanian companies.forecasting, financial policy, financial strategy, projection, management

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