譯文（字?jǐn)?shù) 4461）

盈利指標(biāo)分析

格奧爾基

總結(jié)

盈利能力指標(biāo)的分析是一種活動(dòng)，應(yīng)該成為所有企業(yè)。盈利并不意味著只獲得利潤(rùn)。如果所有者權(quán)益增長(zhǎng)（股東的錢），公司具有與其他公司在同一活動(dòng)范圍內(nèi)具有可比性的利潤(rùn)，具有正的現(xiàn)金流，并且員工對(duì)他們的薪酬感到滿意.。多個(gè)指標(biāo)是用來衡量業(yè)績(jī)：利潤(rùn)、商業(yè)、經(jīng)濟(jì)、金融、投資收益率、盈虧平衡點(diǎn)、經(jīng)濟(jì)增加值、凈經(jīng)營(yíng)成果。

關(guān)鍵詞：利潤(rùn)、收益率、盈虧平衡點(diǎn)、經(jīng)濟(jì)增加值、凈經(jīng)營(yíng)成果。

引言和背景

這篇文章的目的是把記錄的信息對(duì)一個(gè)公司的盈利能力指標(biāo)分析。本研究的目的是分析公司的財(cái)務(wù)表現(xiàn)性能根據(jù)資產(chǎn)負(fù)債表數(shù)據(jù)和比較公司的價(jià)格與其他公司同樣的活動(dòng)領(lǐng)域。這種分析并不提供擔(dān)保等未來的表現(xiàn)，但它準(zhǔn)確地描繪了公司的過去和現(xiàn)在的財(cái)務(wù)報(bào)表，對(duì)于投資者是非常有用的。破產(chǎn)的危機(jī)發(fā)生是因?yàn)樵S多處理與財(cái)務(wù)表現(xiàn)有關(guān)的方面的不足。

本文是經(jīng)過深入分析的文獻(xiàn)，指公司的財(cái)務(wù)表現(xiàn)。

外文原文（字符數(shù) 15741）

THE ANALYSIS OF PROFITABILITY INDICATORS

SUCIU GHEORGHE

Summary

The analysis of profitability indicators is an activity that should preoccupy all companies. Profitability does not mean only obtaining profit. A company is competitive if the ownership equity grows (the shareholders’ money), the company has a profit that is comparable to that of other companies from the same area of activity, has a positive cash flow and the employees are satisfied with their salaries. Multiple indicators are used to measure performance: profit, commercial, economic, financial, investment rate of return, breakeven point, economic value added, net operating result.

Keywords: profit, rate of return, breakeven point, economic value added, net operating result.

1.Introduction and context

The purpose of this article is to bring well-documented information about the analysis of a company’s profitability indicators. The objective of the research is to analyze the company’s financial performance according to the data from the balance sheet and to compare the company’s rates with that of other companies from the same sector of activity. This analysis does not offer guarantees concerning future performance, but it portrays accurately the company’s past and present financial statements, being very useful for the investors. Many of the bankruptcies during the crisis happened because of an inadequate handling of aspects related to financial performance.

This paper was written after a thorough analysis of the literature referring to a company’s financial performance.