期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2017
期号：4
页码：280-285
语种：English
出版社：Academica Brâncuşi
摘要：The study of performance through the rates of return represents a complementary approach to performance analysis based on absolute figures,which aims to the completion of the financial performance analyzes of entities.Thus,one of the central objectives of our approach is to put into light some patterns of performance analysis that are as much as possible modern,comprehensive,adaptable and capable of responding to the information requirements of each category of stakeholders.The first part of the analysis regarding the rates of return as performance assessment tools aims at presenting the current state of knowledge in this sphere.The research continues with an empirical analysis based on information from a company that activates in the Romanian energy sector where we present the successive stages proposed for the relative appreciation of the performance.Final results have confirmed the usefulness of the profitability ratios specific for the Du Pont method in the relative analysis of the performance,but also a high dependency between the proposed rates,which in our opinion is a solid premise for an integrated approach to the concept of performance,based both on absolute figures,and also on relative figures.
关键词：rates of return;performance;Return on Assets (ROA);Return on Equity (ROE);Return on Sales (ROS).
