文章基本信息

标题：Aggregated Index for Modelling the Influence of Financial Variables on Enterprise Performance
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作者：Nicoleta Barbuta-Misu
期刊名称：EuroEconomica
印刷版ISSN：1582-8859
电子版ISSN：2065-3883
出版年度：2012
卷号：31
期号：2
出版社：Danubius University of Galati
摘要：The aim of the paper is developing a financial performance aggregate index for modelling the relationship between some financial indicators and enterprise financial performance. The model was developed for enterprises acting in the building sector from Galati County – Romania, the source being bankruptcy risk models. To choose model variables was used discriminate analysis on 22 variables proposed that separate objectively performant by non-performant enterprises. The proposed model with five variables was tested using the initial sample of enterprises obtaining an average success ratio of 81.82%. Designing and development a model for evaluation financial performance is important and useful for ranking enterprises at national level.