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 For several quarters Romanian economy recorded significant increases in gross domestic product, some of these values are among the highest in the European Union. However, at the level of ordinary citizens, these increases are not observable. One of the reasons why this discrepancy occurs between statistics and everyday reality is the disappointing performance of companies. Unfortunately this performance affects a significant part of companies, whether small, medium or large, whether private or public. Financial discipline reduced and indebtedness relative to their ability, or low liquidity, and personnel costs correlated with low productivity are all factors that affect the performance, erodes their competitiveness and absorbs some of the added value in the viable economy.