THE ROLE OF PROFITABILITY RATES AND PROFIT MARGINS IN ASSESSING THE COMPANY'S FINANCIAL PERFORMANCE.

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie

卷:1

CĂRUNTU GENU ALEXANDRU¹ 

[1] “CONSTANTIN BRANCUSI” UNIVERSITY OF TÂRGU JIU ;

关键词: return;    profitability;    efficiency;    economic results;   

DOI  :  

来源: DOAJ

【 摘 要 】

At company level, business performance analysis plays a pivotal role in establishing the economic and financialstrategy and with the help of post-factum analysis based on certain variables, known also with a system of profitabilityindicators and a well-structured profit margin, with a high practical relevance, company management can make decisionswhose results provide significant financial resources for the company's future development.For the assessment of financial performance, we used a system of indicators of practical relevance and this studyis based on profit and loss account data so that financial decisions from the perspective of shareholders and creditors arefully understood and well justified.Regardless of the object of activity, a company to grow and survive must be cost-effective and create surplus valuein order to be able to reward direct or indirect participants to the economic circuit. Profitability means comparing thecapital invested by those who have available funds with the results obtained. If the results obtained in the economic processare in line with the expectations of the investors, then we can say that the company's current management has made theright financial decisions based on the accounting data and the financial indicators of performance appraisal.

【 授权许可】

Unknown