财务分析指数外文文献TheRelevanceofIndicesConcerningtheEnterprise’sPerformanceinFinancialAnalysisandDiagnosisDOINAP?CURARIVasileAlecsandriUniversity,Bac?u,ROMANIAdoinap_ro@https://www.sodocs.net/doc/a416646632.htmlFLORINRADU,GABRIELA-DANIELABORDEIANU,MARIUSDUMITRUPARASCHIVESCU,WILLIP?V?LOAIAGeorgeBacoviaUniversity,Bac?u,ROMANIAflorin.radu@ugb.rogabriela.bordeianu@ugb.rodumitru.paraschivescu@ugb.rowilli.pavaloaia@ugb.roKeywords:analysis,diagnosis,performance,indices,result,ratioAbstract:Althoughtheenterpriseperformanceconceptregardsvariousaspects,infinancialanalysisitisregularlyassociatedwithprofitableness,withtheenterprise’scapacitytoobtainprofit.Profitabilityindiceslikeresultorratioareanalyzedex-postonthebasisoffinancialstatements.Theevolutionovertimeoftheseindicesmayofferimportantinformationandhastobeplacedatthebasisoffuturemanagerialdecisions.IntroductionInthebusinessdomain,theperformanceconceptregularlysignifiesasuccess,agoodresultobtainedinthefirm’sspecificdomain.Thequantificationofthissuccessmayberealisedthroughaseriesofquantitativeandqualitativeindices,suchas:thesalesrevenue,marketquota,addedvalue,staffqualification,efficientadministrationofavailableeconomicmeansandenvironmentprotection,etc.Theperformantenterpriseistheenterprisethatcreatesvalueforshareholders,thatsatisfiesclients,thattakesintoconsiderationtheemployees’opinionandthatrespectsthenaturalenvironment1.Theperformanceismultiple,itdiffersaccordingtothepersonthatevaluatesit,becauseeachoneregardsperformancefromhisownpointofview.Therefore,theperformantenterpriseistheonethatconciliatestheexpectationsofallitspartners.But,theperformanceofanenterpriseismostlyassociatedtoitsprofitability,respectivetoitscapacityofobtainingprofit.Fromthisreason,theprofitabilityindicesareunanimouslyacceptedforenterprise’sperformancesevaluation.Theseindicesmaybeexpressedeitherthroughabsolutevalues,undertheformofresults,orinrelativevalues,undertheformofratios.1Jianu,I.,2007,Evaluarea,prezentarea?ianalizaperforman?ei?ntreprinderii:oabordaredinprismaStandardelorInterna?ionaledeRaportareFinanciar?,Bucure?ti,EdituraCECCAR,p.24215本文来源：网络收集与整理，如有侵权，请联系作者删除，谢谢！