The concept of performance is a problematic concept and will remain so as long as the definition of company performance varies depending on the interests of users of information. On this consideration, no consensus was reached regarding the definition, methodology and performance models used....

SMEs will continue to represent, in the following decades, the most active, dynamic and performant part of a country’s economy. In this respect we have tried an approach of some aspects of extreme importance for the role of the SMEs in Romania in the present economic context of the...

Economical financial reality proves that, in time, globalisation has an impact not only on commodities economy but also on all financial domains, leading to remodelling of financial arrangement, increase of business opportunities but as well competition between financial institutions. Due to the...

The paper presents the modelling techniques used on international practice for establishing life premiums quota. Thus, the calculus techniques used by the insurers are generally based on a series of indicators named mortality indicators which mainly point out the insured persons’ survival...

Risk management is the human activity which integrates recognition of risk, risk assessment, developing strategies to manage it, and mitigation of risk using managerial resources. Notwithstanding the domain of activities where they are conducted, projects often entail risks, and risk management...

Romania attracted large inflows of foreign direct investments (FDI), thanks to an improved business environment and still-low labor costs. Romania offers to the foreign investors many major reasons to invest in Romania: great market potential, strategic location, significant natural resources,...

In the present the authors show the modalities of analysis the cash – flow statement, based on an specific indicators system.

The paper proposes a test of the extent to which the financial indicators of the companies listed on the stock exchanges in Romania, Poland, Hungary and Czech Republic and representing four sectors of activity - Food, Chemistry, Energy and Farmaceuticals - influence the debt ratios of these...

The firms and economic sectors that are in an advanced state of development and also have a good competitive position, have a lower degree of insolvency. But at the same time, new firms, the ones that activate in new sectors, are more exposed. As well, in the new context of adherence’s...

After 1990, the financial analysis of the phenomena that occur in firms has grown in importance. Financial analysts face new challenges as a result of Romania’s joining to the European Union. A thorough analysis of the investment decisions is required in order to access structural funds. Many...