Profitul brut - indicator de performanță în caracterizarea activității operaționale

Abstract

Financial performance analysis is essential for the sustainability and development of companies in a competitive economic environment. Gross profit is a relevant indicator of operational efficiency, reflecting an entity's ability to generate added value. The study analyzes the determinants of gross profit variation, such as revenue structure, production costs and management strategies. The results highlight the importance of optimizing resources and strategic decisions to increase profitability. The findings provide useful insights into the mechanisms for improving economic performance and can serve as a basis for future research. CZU: 657.44:005.332.1(478); JEL: M40, M41