QUALITATIVE ASPECTS OF PERFORMANCE EVALUATION USING THE EXAMPLE OF ROMANIAN ECONOMY SECTORS

Company’s performance is an essential objective pursued by investors and stakeholders, both for investments decision making and for verifying the way their interests are fulfilled. Calculation of different performance indicators can lead to conflicting results. The current paper aims to analyze the way in which performance of various Romanian economical sector is reflected by different profitability ratios. The results of the research highlights both advantages and limits of several absolute and relative indicators which express performance and offers an image of the hierarchy of the economical sectors subject to analysis.