Abstract:

Economic activity is the main concern of society and it takes place in enterprises that use resources and become sources of wealth for the same society. The main goal of any business/enterprise, regardless of its form, has been to make a profit and gradually improve it. This is only possible through cost control and revenue growth, which is directly linked to the constant adaptation to market demands. Managing the company's activity and analyzing the level of performance are essential to have financial stability and a competitive advantage. Performance analysis techniques have a special role in following the evolution of the company and determining the problems in the processes. Thus, the company manager can set standards of excellence and ensure that they are met. The use of these methods ensures that appropriate decisions are taken to reduce costs and maximize profits. This paper aims to identify the main methods and techniques of enterprise performance analysis and proper data management, and the case study is focused on Carrefour, with the aim of studying the main key performance indicators and identifying problems.