Abstract:

Transformations in the global economy reached a very alert rhythm. These changes are manifested at all levels of the business organization at both the macroeconomic and microeconomic level. Due to the economic, political and social changes, enterprises are subjected to the pressure to survive and achieve a competitive performance. An important role in determining the overall competitiveness of the company it has financial- accounting measurement of competitiveness. The research aims to present an index of financial -accounting competitiveness of enterprise as well as concrete examples of its application and interpretation on the pharmaceutical industry in Romania.