The issue of economic and financial analysis is subject to the current concerns of managers and specialists in management sciences. By definition, economic and financial analysis of corporate entities is a complex process of knowledge of economic and financial status of trade companies, under practical conditions of place and time using appropriate methods and indicators for individualization and sizing factors and causes of positive or negative action, which led to a certain economic and financial condition, and by tactical decisions and strategic adjustment of the balance between liquidity and retention of assets to liabilities, the functional balance between current needs and resource implications and global correlation cost efficiency uses of natural resources.