THE PROFITABILITY ANALYSIS OF ROMANIAN COMPANIES USING THE STATEMENT OF INTERMEDIATE BALANCES
Autor (i): Marius, Gust
Cuvinte cheie: performance, profitability, companies, intermediate balance management
Abstract:
The
performance of Romanian companies, appreciated by indicators of return (using
the statement of intermediate balances) and analysed through a series of data
for 21 years (1994-2014), show us
numerous disappointing results. Sure there are some increases in
indicators of results, but in many cases indicators from the end of the review
period are not more favourable compared with those recorded in 1994. Net
earnings and rates of return calculated on the basis of this indicator are very
low that you feel that the process of restructuring did not begin and companies
did not adapt to the market economy . The crisis amplified deterioration in the
performance and in many cases many indicators have not yet reached pre-crisis
values.