FACTORS INFLUENCING THE COMPANIES‘ PROFITABILITY

Abstract

The information about company performance, especially about its profitability,is useful in substantiating managerial decisions regarding potential changes in the economicresources that the company will be able to control in the future. This objective aims achievingsuperior economic results that will increase the company‘s competitiveness and will satisfythe shareholders‘ interests. The paper presents some company performance analysis models,which highlight the influencing factors. The models are based on regression analysis, and theobtained results emphasize the strong connection between the profitability of the analyzedcompany expresses through Return on assets and the management of available resources.financial statements, regression analysis, performance, resource management