This paper aims subjective nature of the valuation method by return on assets at an enterprise level. Starting from the evaluation principles and techniques used to determine the value of assets of an enterprise, we come upon the method the yield (revenue) by putting it into practice on an...

Existence of uncertainty in the economic environment and not only push businesses to certain risks that bring them often to significant material and financial losses. How each company manages to cover against these risks depend primarily managerial capacity that is carried in each. The most...

On this paper we highlighted the importance and role of depreciation in a company based on the amortization regime applied by each company separately and its implications for self-financing capacity. I also highlighted the tax savings resulting from the amortization process, making the final...

This paper aims profitability and risk metallurgical industry in our country in a time not too pleasant for both the global economy and of course for the Romanian economy, namely, the period immediately following the downgrading of the economic crisis. Metallurgy, the same trend worldwide but of...