HYPERION ECONOMIC JOURNAL

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

The current focus on managerial concerns for the consolidation and development of businesses involves a logic grounded in scientific methodological considerations, aimed at facilitating the identification of factors and respective causes that explain a specific economic and financial state of the company. This ensures the necessary conditions for implementing the best decisions that lead to an increase in financial performance and, based on this, the strengthening of the functional state of the business operator. In this context of opportunity, the analysis of the dynamics of the economic profitability rate and, respectively, the rate of return on permanent capital is presented. The influences of the factors considered are quantified within specific factorial relationships, and conclusions are formulated.

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