Using the financial accounting information in a company’s decision-making processes

The constant change of economic tendencies is encouraging our need to know the real stage of performance of an economic entity and the resulting opportunities and threats. The main objective of this work is the operations diagnosis of a company doing business in the forest industry by means of an economic and financial analysis, in order to follow its financial trend. Starting from this objective the company’s opportunity to develop a new business field, i.e. tourism has been assessed.