Businesses gained currently a fundamental role in society, providing a dynamic component in the economic world. They are distinguished by specific elements and structures that must be analyzed and evaluated to endow each undertaking partly a certain rank in society, based on performance or, conversely, financial declines.
Financial decision making is one of the topics discussed over the years since the beginning of economy knowledge and to this day, a theme that will endure over time due to the its complexity and need, enjoying an actuality and applicability in any corporate environment. Based on financial information, financial decisions takes on a fundamental role in the development of companies, influencing the behavior of all stakeholders (employees, suppliers, investors, state) in economic activities.
The importance of the topic consists in capturing the complexity of sectors` financial management both to obtain their own profit, and in light of the impact that they have on the national economy. Thus, a strategic sector, and that is an important source of economy welfare, has proved to be the pharmaceutical industry. Furthermore, the research aims to shed light on the health of the pharmaceutical market, the attitude of financial management to the financial statements or the financial indicators and also the financial decisions taken to anticipate a failure or for forecasting conducive developments to improving this economic branch, elements which will complement the economic decor described in the literature.