Aspecte practice ale analizei rentabilității activelor în fundamentarea deciziilor

Abstract

The efficiency and sustainability of an enterprise in a competitive economy depend on the optimal use of economic resources, which must be appropriate in size, structure, and quality. Efficient asset management plays a crucial role in improving economic and financial performance, impacting the company's ability to generate revenue, meet financial obligations, and maintain long-term viability. Return on Assets (ROA) is a key indicator of the efficiency of utilizing material and financial resources, reflecting the profit generated for each unit of invested capital. This metric provides a clear picture of a company's economic performance, regardless of funding sources or tax regimes. The choice of this topic is justified by the need to understand the determining factors and their impact on financial performance. The analysis of ROA is highly relevant due to its importance in evaluating the economic performance of an entity. Therefore, the research aims to identify the factors influencing ROA in beer-producing companies in the Republic of Moldova. CZU: [658.156:663.4]:657.44(478); JEL: M41