HYPERION ECONOMIC JOURNAL

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• Elena Liliana COMAN, PhD Student, Affiliation: IOSUD-SDSE Valahia University of Targoviste, Romania;
• Adriana IACOB (ZAVINCU), PhD Student, Affiliation: IOSUD-SDSE Valahia University of Targoviste, Romania;
• Ionel CIOBANU, PhD Student, Affiliation: IOSUD-SDSE Valahia University of Targoviste, Romania;

The analysis of the structure and the respective changes that have occurred in the composition of economically complex performance indicators represents a constant opportunity for the management of commercial companies to substantiate both short-term and medium-to-long-term intervention decisions. The methodologies presented in this study provide a practical and scientifically grounded solution for achieving this goal, ensuring the formulation of consistent conclusions based on which administrators of economic and financial activities can correct unfavorable trends present in the dynamics of indicators that quantify economic results.

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