THE ANALYSIS OF THE GLOBAL LEVEL OF THE ACTIVITY OF A COMPANY ON THE BASE OF THE RESULT INDICATORS WHICH EXPRESS PROFITABILITY

• Main Authors: CĂRUNTU CONSTANTIN, LĂPĂDUŞI MIHAELA LOREDANA
• Format: Article
• Language: English
• Published: Academica Brâncuşi 2014-02-01
• Series: Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
• Subjects: performance indicators; results; revenues; expenses; profit.
• Online Access: http://www.utgjiu .ro/revista/ec/pdf/2014-01/11_Caruntu%20Ctin,%20Lapadusi.pdf

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..