Annals of the University of Oradea: Economic Science (Dec 2012)
ANALYSIS OF PERFORMANCE RATES IN THE IT INDUSTRY
Abstract
Abstract.In the paper the authors show a modality of performance analysis based on ratios which are useful tools of analysis that synthesize large amounts of data in a form easier to understand, to interpret and compare. They underline in the same time certain limits to be analyzed for each case. When comparing rates from different periods should be considered the operating conditions of the economic entity and the impact of certain changes to the financial statements such as: changes in economic conditions, the production process, the various product lines or geographic markets served.
