For purpose of holding a competitive position on the market, and in order to cope with competition, commercial entities must operate in the most rational way, following an effective strategic policy development. Unlocking the potential of marketing, estimating the efficiency of use the inputs, the appreciation of rates on financial management and payment capacity of financial stability, as well as taking measures to improve the financial situation, requires a complex financial and economic analysis. In this context, the current activity conditions of local commercial entities define the need of changes in the methods of theoretical and practical examining the results of activities carried out in order to become compatible with the requirements of actual market economy.