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Qualitative Aspects Of Performance Evaluation Using The Example Of Romanian Economy Sectors

Author

Listed:
  • BURJA VASILE

    (“1 DECEMBRIE 1918” UNIVERSITY OF ALBA IULIA)

  • ALINA VOICULESCU

    (“1 DECEMBRIE 1918” UNIVERSITY OF ALBA IULIA)

Abstract

Company’s performance is an essential objective pursued by investors and stakeholders, both for investments decision making and for verifying the way their interests are fulfilled. Calculation of different performance indicators can lead to conflicting results. The current paper aims to analyze the way in which performance of various Romanian economical sector is reflected by different profitability ratios. The results of the research highlights both advantages and limits of several absolute and relative indicators which express performance and offers an image of the hierarchy of the economical sectors subject to analysis.

Suggested Citation

  • Burja Vasile & Alina Voiculescu, 2014. "Qualitative Aspects Of Performance Evaluation Using The Example Of Romanian Economy Sectors," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 0, pages 178-184, May.
  • Handle: RePEc:cbu:jrnlec:y:2014:v:special:p:178-184
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    References listed on IDEAS

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    1. Eslava, Marcela & Haltiwanger, John & Kugler, Adriana & Kugler, Maurice, 2004. "The effects of structural reforms on productivity and profitability enhancing reallocation: evidence from Colombia," Journal of Development Economics, Elsevier, vol. 75(2), pages 333-371, December.
    2. Camelia Burja & Vasile Burja, 2009. "Analysis of Companies’ Economic Performance Using the Profitability Rates," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 99-110.
    3. Erickson, Kenneth W. & Moss, Charles B. & Mishra, Ashok K., 2004. "Rates of Return in the Farm and Nonfarm Sectors: How Do They Compare?," Journal of Agricultural and Applied Economics, Cambridge University Press, vol. 36(3), pages 789-795, December.
    4. Eslava, Marcela & Haltiwanger, John & Kugler, Adriana & Kugler, Maurice, 2004. "The effects of structural reforms on productivity and profitabality enhancing reallocation: evidence from Colombia," Discussion Paper Series In Economics And Econometrics 0408, Economics Division, School of Social Sciences, University of Southampton.
    5. Claudia BURTESCU, 2010. "The reflection of the company's profitability and liquidity in the accounting result," Scientific Bulletin - Economic Sciences, University of Pitesti, issue 9, pages 83-88.
    6. Inna Dynko, 2013. "Evolution of the Concept of Profit: Theoretical Aspect," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 128-133, June.
    7. Silvio Contessi & Ariel Weinberger, 2009. "Foreign direct investment, productivity, and country growth: an overview," Review, Federal Reserve Bank of St. Louis, vol. 91(Mar), pages 61-78.
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    Cited by:

    1. Miron Vasile Cristian Ioachim & Avram (Boitos) Camelia & Mihalcea Mihaela Maria, 2017. "Profit And Loss Account – Synthetic Expression Of Absolute Return," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 191-196, August.

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