ANALIZA DIAGNOSTIC PE BAZA RATELOR DE RENTABILITATE / DIAGNOSYS ANALISYS BASED ON RATE OF RETURN Ec. drd. Bordeianu Sebastian, BRD – Groupe Societe Generale Bacău, bordeianusebastian@yahoo.com Abstract: The rate of return is a relative measure that expresses the degree in which the capital as a whole brings profit. Among the economic-financial indicators, the rate of return is one of the most synthetic efficiency indicators of the enterprise activity. The results of the enterprise activity in all the stages of the economic cycle are reflected in the profit and the rate of return. Keywords: rate of return, profit, economic-financial indicator JEL codes: G30, G32, G33