FACTORS INFLUENCING THE COMPANIES’ PROFITABILITY


                 Camelia Burja, “1 Decemrie 1918” University of Alba Iulia

ABSTRACT: The information about company performance, especially about 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 company’s competitiveness and will satisfy
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 through Return on assets and the management of available resources.

Key words: financial statements, regression analysis, performance, resource management

JEL codes: D24, M48