Abstract.In the paper the authors show a modality of performance analysis based on ratios which are useful tools of analysis that synthesize large amounts of data in a form easier to understand, to interpret and compare. They underline in the same time certain limits to be analyzed for each...

In this paper the authors describe how the analysis of solvency to prevent bankruptcy of Romanian companies. In this respect safety intervals are identified by the authors after analyzing the financial condition of more than 900 Romanian companies.