THE RANKING OF FIRMS FROM ROMANIA, ALBA COUNTY BASED ON THEIRS TURNOVER, NET PROFIT AND TOTAL DEBTS

This paper investigates the accuracy of Top of the Companies elaborated byAlba County Chamber of Commerce and Industry and Agriculture based on theirs turnover.Thus, we want a correction to be made for the Top of the Companies and a change to be madefor the Chamber of Commerce and Industry of Romania Regulation in what concerns the wayto establish the order in which companies are ranked in the county competition. The analysiswas performed by calculating the coefficient of variation. The results show that the Top of theCompanies was not properly determined so we have proposed elaboration of another rankingbased on company‘s turnover, net profit and total debts. The result of the latter rankingshowed a strong dependency between the two indicators by calculating Pearson's coefficient.