摘要：The substantiation of managerial decisions, particularly strategic ones, must takeinto account the evolution that economic indicators have recorded during previous periods,on the one hand and the prospects that the company has, on the other side. If a firm's pastperformance evaluation is based on reliable results and, therefore, poses no particularproblem, the evaluation of future conditions where it will be active, and, implicit, its futureperformance is achieved with a certain degree of uncertainty. Here comes on large extend themanager's ability and experience. Consultancy firms offer informatic, customized solutionsthat facilitates strategic decision making, greatly reducing the risk of making wrongdecisions. Even in the absence of such programs, managers, along with analysts who advisethem have provided a number of patterns that have won over time and can be a "guide" inplanning future work. In the following we have chosen three such models, inspired byfinancial theory. In the first part of our material, we reviewed the meaning and the calculationof the main rates of profitableness. Then, based on an example, we presented a brief analysisof economic and financial profitableness, as indicators of past performance, as well assustainable growth opportunities for enterprise value
