Abstract:

     In this paper is designed a model for assessing financial performance, based on models of bankruptcy risk, for enterprises acting in the building sector from Galati County - Romania. In the private sector, designing and development a model for evaluation financial performance is important for ranking enterprises, by establishing a system of classification in accordance with their financial performance. To choose model variables was used discriminate analysis on 22 variables proposed that separate objectively performant by non-performant enterprises. The model with five variables was tested using the initial sample of enterprises obtaining an average success ratio of 81.82%.