INFORMATIA CONTABILA – SUPORT PENTRU DETERMINAREA RENTABILITATII ÎNTREPRINDERII / ACCOUNTING INFORMATION – SUPPORT FOR DETERMINATION OF ENTITY’S RENTABILITY Lect. Univ. Drd. Camelia Mihalciuc - Universitatea „Stefan cel Mare” Suceava, e-mail: cameliam@seap.usv.ro; cameliamihalciuc@yahoo.com Abstract: The accountansy information may be analysed from two points of view: one hand, this type of information represents a factor of production for the analysers, and on the other hand, that same information represents, on market, a competitive product for the analysis reports. In the analysis of the global efficiency of an entreprise it is very important the quantity and the quality information of financial- accountancy nature, existing for the moment in the economical entreprise system. Keywords: accountancy information, analysis. JEL Codes: M41.