Abstract:
Analyzing the data table above, we mentioned that the „S.A. „Fabrica de conserve din Coşniţa”absolute liquidity in 2007-2009 the absolute size of the liquidity factor does not reach the theoretical allowable in the year 2009 to 2008 it was reduced to 0.009 units. Also during this period and interim liquidity has reached virtually the coefficient in 2009 compared with 2007 and 2008 decreased by 0.104 and 0, 063 units. 78 Overall liquidity in 2009 compared with 2007 and 2008 was reduced to 0.191 and 0.252 units respectively, among which is lower than the theoretical size-admissible.