期刊名称:Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN:1844-7007
出版年度:2014
期号:1
页码:88-96
语种:English
出版社:Academica Brâncuşi
摘要:The analysis of the result indicators which express the profitability of a company have an important role in establishing the strategy to be followed especially during the economic and financial crisis.To highlight the performance of a business and determine the efficiency of the use of inputs,it is necessary to quantify and measure the results,and in order to measure the results we use a range of performance indicators.They are part of a philosophy of continuous improvement,as the one introduced by Deming,"Deming Way",which is based on the repetitive application of the following principles: "planning - implementation - control - action".These indicators measure the degree to which the results obtained correspond to the efforts and the planned objectives.The purpose of this article is to analyze a company's performance starting from the outcome indicators of the nature of profit,and for reaching this aim we shall have in view the performance of the following objectives: the dynamic analysis of revenues,expenses and profit,the diagnosis analysis of factorial type of the total profit and of the financial profit at S.C.OMV PETROM S.A.