ASPECTS REGARDING THE IMPACT OF THE RATE OF FINANCIAL RETURN OVER THE FIRM’S DEVELOPMENT

CLAUDIA ELENA SÎRBULESCU, LUMINIŢA PÎRVULESCU, TIBERIU IANCU

Abstract


The paper presents aspects concerning the financial rate of return significant indicator to assess the economic and financial performance of the enterprise for diagnosis, but also for the analyses required by external partners. Financial profitability constitutes a basic indicator which characterizes the performance of enterprises under the direct trade policy (commercial profitability), efficiency of capital employed (economic profitability) but also of the financial policy of the undertaking. If the economic rate of return expresses the remuneration of invested capital only in relation to the mining activity, the rate of return quantifies the financial remuneration of capital personal through all three types of activity: exploitation, financial and extraordinary. Financial rate of return are of concern particularly for the shareholders of the company. They appreciate the level of the rate if their investments are justified and whether they will continue to support the development of the company through new capital contribution or by surrendering to a limited part of the dividends due. Managers will track to keep an appropriate level of this installment, to be able to keep the positions and to achieve performance criteria.


Keywords


financial profitability; profits; performance

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References


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Copyright (c) 2017 Elena Claudia Sîrbulescu, Luminita Pirvulescu, Tiberiu Iancu

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LUCRĂRI ȘTIINȚIFICE MANAGEMENT AGRICOL

ISSN print 1453-1410
ISSN online 2069-2307
(former ISSN 1453-1410, E-ISSN 2069-2307)

PUBLISHER: AGROPRINT Timisoara, Romania
PAPER ACCESS: Full text articles available for free
FREQUENCY: Annual
PUBLICATION LANGUAGE: English

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Banat's University of Agricultural Sciences and Veterinary Medicine "King Michael I of Romania" from Timisoara
Faculty of Agricultural Management
300645, Timisoara, Calea Aradului 119, Romania

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