USING LINEAR REGRESSION IN THE ANALYSIS OF FINANCIAL-ECONOMIC PERFORMANCES

Seeing that the steady pace of development and evolution of modern society has left its mark on the phenomena in all fields of activity, including in the field of economics, the analysis of financial-economic performances, as a major preoccupation of firms, has made a huge qualitative leap, by shifting the focus to the exploitation of databases (through adequate techniques) and the thorough interpretation of results. Starting from the idea that in economics, as well as in other sciences, anything has the tendency to depend on anything else, in this paper we intended to develop an econometrical model capable of expressing the relation between the economic rate of return- as a fundamental indicator of expressing the firm’s financial-economic performance- and its determinant factors. The multiple linear regression model has been developed through the analysis of data from 30 Romanian companies in the processing industry and by using the specific SPSS instruments, version 16.0.