The success of a company in business depends on the extent of which she manages to adapt, faster and more efficiently possible to business changes. It was necessary to create management tools that enable managers to position his case in relation to the environment in which it acted, to assess the trend of its development, to provide potential difficulties that the event could threaten the sustainability of the company. Knowing the actual financial position of the Romanian companies and that to which is changing is much needed, given, first of all, the difficulties generated by the change of economic system and, secondly, by obligations assumed by our country to cope with requirements to fulfill the conditions of accession to the European Union.