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THE ANALYSIS OF PERFORMANCES OF THE ENTREPRISE THROUGH INDICATORS OF THE VOLUME OF ACTIVITY

Fãnuța Pop () and Codruța Fãt ()
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Fãnuța Pop: Babeș-Bolyai University, Cluj-Napoca, Faculty of Economics and Business Administration
Codruța Fãt: Babeș-Bolyai University, Cluj-Napoca, Faculty of Economics and Business Administration

Annals of Faculty of Economics, 2013, vol. 1, issue 1, 663-672

Abstract: The activity of any economic entity is aimed at providing objects, works and services meant to fulfill certain social needs, as well as at achieving a certain level of profit which would enable the entreprise to maintain and/or develop in business. In order to reach these objectives, the offer of the entreprise should meet the demand of the market whithin which it activates in terms of: volume (how much it is demanded?), structure (what brands are demanded and what is their share in the total production?), rhythmicity (during what span of time?) and level of quality (does the offer of the entity meet the qualitative level demanded by clients?). The entreprise develops interconditioning relations with its external factors, namely clients, suppliers, the state, employees, shareholders, banks, the government and budgetary institutions; the degree to which their expectations are met reflects the efficiency of the activity undertaken. Among the main indicators of performance, one could cite the turnover and the added value that reflect the economic raise of the entity, conditions its strategic position and defines its place in relation to other competitors, within the branch of activity concerned. A high level of turnover and added value guarantees that the economic entity develops a profitable activity, that it is expanding and developing, a fact with consequences upon the main economic-financial indicators but also upon the efficiency of the activity of the economic entity. The main objectives of the present paper are to point out the dynamics of the indicators of volume of activity, of factors of influence and of their strategies of growth. In addition to that, the study tries to ground and analyse theoretical aspects by providing some practical examples based on real data obtained from an economic entity during the period 2008-2011, but also data published by the INSSE for the same period, in order to observe its evolution in relation to other evolutions from the sector concerned.

Keywords: turnover; volume indicators; methods of analysis; dynamics structure; strategies of growth; factors of influence (search for similar items in EconPapers)
JEL-codes: L25 M11 O12 (search for similar items in EconPapers)
Date: 2013
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