1、 中文 3050 字, 2000 英文单词, 1.1 万英文字符 文献出处: Burja C. FACTORS INFLUENCING THE COMPANIESPROFITABILITYJ. Annales Universitatis Apulensis: Series Oeconomica, 2011, 13(2): 215-219. FACTORS INFLUENCING THE COMPANIES PROFITABILITY Camelia Burja ABSTRACT: The information about company performance, especially abo
2、ut its profitability, is useful in substantiating managerial decisions regarding potential changes in the economic resources that the company will be able to control in the future. This objective aims achieving superior economic results that will increase the companys competitiveness and will satisf
3、y the shareholders interests. The paper presents some company performance analysis models, which highlight the influencing factors. The models are based on regression analysis, and the obtained results emphasize the strong connection between the profitability of the analyzed company expresses throug
4、h Return on assets and the management of available resources. Key words: financial statements, regression analysis, performance, resource management JEL codes: D24, M48 Introduction At microeconomic level, performance is the direct result of managing various economic resources and of their efficient
5、 use within operational, investment and financing activities. To optimize economic results, a special attention should be given to the proper grounding of managerial decisions. These should be based on complex information regarding the evolution of all types of activities within the company. A synth
6、etic picture of the companys financial position and its performance is found in the annual financial statements, which therefore become the main information sources that allow the qualitative analysis of how resources are used during the process of creating value. In order one company to run on a long-term performance way, it is needed to develop, implementation and maintaining the strategies, measures and coherent policies from economic and financial point of view, resulted from a g