STUDY ABOUT THE INTERDEPENDENCE BETWEEN THE FINANCIAL POSITION AND PERFORMANCE WITHIN THE NATIONAL FOREST ADMINISTRATION – ROMSILVA SUBUNITS

In order to elaborate the financial accounting diagnosis, one must evaluate the performance and the financial position, as well as the interdependence between them. In order to reflect the interdependence between financial position and performance an analysis was made using the multiple linear regression model for which 24 subunits of RNPROMSILVA were selected using as criteria three types of subunits: with large surfaces of forests, with deficit, medium. In this article I studied the correlation between the dependent variable, the economic rate of return and the following independent variables: the fixed assets rate, the financial stability rate, the financial autonomy rate, the financial leverage, the general liquidity, by processing data with SPSS.