Abstract:

This article is focused on identifying  a financial instrument   useful in  the management of any enterprise in its process of developping its activity. The scientific research undertaken by us within the financial balance sheet allowed us to analyze and  to develop a new concept, called by us "Optimum  Financial Balance (O.F.B.)", obtained by the method of duality theorem of linear programming problems. O.F.B highlights the maximized assets with minimized of  capital's costs, starting from the idea that  maximum assets are a potential  for a maximum profit.