The performance of an enterprise is a multidimensional concept. In financial sciences, firm’s performance is identified with financial success. Some of researchers define financial performance as the capacity of the firm and its capital to generate profit. This approach is considered too general, the financial result and profitability are viewed as financial performance’s dimensions, which offer a synthetic representation of financial objectives’ realization. Other economists propose such dimensions of financial performance like liquidity, solvency, efficiency, value creation, leverage. The determination of the essence of financial performance’s concept and of its dimensions’ relevance is considered one of the most important and actual subject of financial research.