Abstract:

The purpose of this article is to highlight the methods of performance analysis in the lighting equipment industry and the possibility of using it in this field. The article analyzes the concept of performance based on the literature  for the production of lighting equipment in order to achieve the long-term strategic objectives. In order to be able to correlate the literature with the financial results we have chosen to exemplify tof the profitability analysis on the example of an entity producing electrical lighting equipment.The performance of an economic entity means past, present, and future, and to achieve performance, a company needs to adopt innovative strategies, being as close to customer requirements as possible, to pursue the market evolution as closely as possible due to the high dynamics of this industry.