IDEAS home Printed from https://ideas.repec.org/a/cbu/jrnlec/y2017v4p280-285.html
   My bibliography  Save this article

Rates Of Return And The Relative Appreciation Of The Performance

Author

Listed:
  • MIRON VASILE CRISTIAN IOACHIM

    (1 DECEMBRIE 1918 UNIVERSITY OF ALBA IULIA, ROMANIA)

  • BURJA VASILE

    (1 DECEMBRIE 1918 UNIVERSITY OF ALBA IULIA, ROMANIA)

  • DOHAN CRISTINA SUSANA

    (1 DECEMBRIE 1918 UNIVERSITY OF ALBA IULIA, ROMANIA)

Abstract

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.

Suggested Citation

  • Miron Vasile Cristian Ioachim & Burja Vasile & Dohan Cristina Susana, 2017. "Rates Of Return And The Relative Appreciation Of The Performance," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 280-285, August.
    • Handle: RePEc:cbu:jrnlec:y:2017:v:4:p:280-285
    as

    Download full text from publisher

    File URL: http://www.utgjiu.ro/revista/ec/pdf/2017-04/37_Miron%202.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Florina Mocanu, 2009. "The Influence Of Indebtedness Degree On Companies' Performances In Wholesale Trade," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 5(05(534)(s), pages 256-260, May.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.

      Corrections

      All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cbu:jrnlec:y:2017:v:4:p:280-285. See general information about how to correct material in RePEc.

      If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

      If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

      If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

      For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ecobici Nicolae (email available below). General contact details of provider: https://edirc.repec.org/data/fetgjro.html .

      Please note that corrections may take a couple of weeks to filter through the various RePEc services.

      IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.