At present, the analysis of enterprise performance indicators is a current activity, being determined by the action of some economic processes and phenomena, which generate significant changes in the patrimonial value and the economic and financial situation of the enterprises. As a legal and economic entity, regardless of the legal status of the organization, in the course of its activity it knows the need to measure its own possibilities or weaknesses for various reasons, such as: improving performance or strategies, procurement operations, preparing for sale or purchase of the enterprise or part thereof, etc. It is known that in order to ensure a profitable activity some specific conditions are needed for its unfolding for a long time. This can be explained by the fact that under market economy conditions only such an activity can ensure the prosperity and the foreseeable development of the enterprises.