Fluxurile financiare care caracterizeaza activitatea economica s-au remarcat printr-o imbunatatire sporita, datorita faptului ca structura surselor de finantare devine din ce in ce mai sofisticata. Costul capitalului, ca un indicator de performanta, are un loc aparte in analiza strategica a mediului de afaceri. Analiza posibilitatilor de supravietuire si crestere a intreprinderilor in conditiile economiei de piata, analiza stratgeiilor competitive si rentabilitatea ofera un loc special.

Financial flows that characterize economic activity deeply experienced a great enhancement on the grounds that the structure of funding sources is becoming increasingly sophisticated. The cost of capital, as a performance indicator, has a special place in the strategic analysis of business. Analysis of the possibilities of survival and growth of enterprises in market economy conditions, analyzing competitive strategies, profitability gives a special place.