Proceedings

The times we are living require the existence of early and effective means for
estimating the likely benefits and losses so that decisions are taken in a short time and
at a level of risk as low as possible. The results should be correlated with the
evolution for the year 2010 when the economic crisis effects have diminished and
creditors tried to relax the credit market.
To prevent the financial risk firms should calculate and ensure a break even point, set
up as a confidence interval and not as a predetermined baseline value. The range is
determined at this time by the level of uncertainty the enterprise is deploying its
activity in. When it tends to zero, it will certainly be a punctual return and not an
interval in which profitability is achieved with satisfactory probability. And, when
uncertainty is high, the confidence interval has a size so large that it becomes
unusable in decision making. (Prunea 2003)
AKNOWLEDGEMENT
This article is a result of the project „Doctoral Program and PhD Students in the
education research and innovation triangle”. This project is co funded by European
Social Fund through The Sectorial Operational Programme for Human Resources
Development 2007-2013, coordinated by The Bucharest Academy of Economic
Studies.
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