University of Piraeus. International Strategic Management Association
Abstract
Studying the economic profitability provides information concerning the
efficiency of the patrimony management and the corresponding remuneration of
the invested capital. Therefore, the analysis of the economic profitability rates is
an instrument of appreciating the economic performance of companies, also of
their competitiveness, and it is useful in substantiating the decisions of investors,
managers, creditors and of the other user categories. This paper presents and
illustrates within a suitable case study, the significance of the economic
profitability rate in accordance with its expression under the material aspect or of
the patrimony financing sources, also depending on the activity cycle whose
efficiency is analysed. Additional information related to the companies’
increasing capacities of economic performance can be obtained by studying the
factors that influence the level and evolution of the economic profitability rate
using some economic-financial analysis models.peer-reviewe
