Considerations Regarding The Methodology Of Analysis And Performance Evaluation for Modern Romanian Small And Medium Enterprises

The key-factor in profitability of the small and medium modern enterprises is the intellectual capital and non-corporal actives of those. The empirical formers studies confirm that the intellectual capital has a great impact to the performances of the small and medium modern enterprises. The aim of this article is to exam the interrelations and inter-actions between the components of the intellectual capital and the non-corporal actives in the process of evaluation the performances of the modern enterprises that is a competitive sustainable advantage. These are basic for help the decisions of the management o allocate resources and the decision of the investors regarding the correlation between value and price.