Analysis and Forecast of the Performance Indicators in Case of SC Cosm-Fan Carmangerie SRL Sînicoara-Cluj

  • Lucica ARMANCA University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca, Romania


The need of performing financial analyses derives from the interest shown by the enterprise’s decision-making people and from the uncertain circumstance of the businesses and from the frequent modification of the economical, financial and social phenomena.An enterprise’s performance is assessed by each user, subject to his/her goals. The economical-financial theory furthers complex methodologies and systems of indicators by means of which an enterprise’s performance is measured by a post-factum, current and foreseeable research. The management’s goal of reaching competitive economical-financial performances can only be attained by implementing decisions based on the real conclusions of some operative and opportune researches on the economical phenomena and processes carried out in the enterprise.