During the progress of any human activity, efficiency may be considered as a relationship between the efficiency effect obtained and the corespondent consumption of resources. The degree of reflection of of effiency of fixed in the profit of the enterprise constitutes an important aspect of the effiency of the enterprise activity. The enterprise system, prepared of an economic activity, builds its technical structura by means of fixed assets.

Caruntu Constantin, Lapadusi Mihaela Loredana (2007). Reflection of the Efficiency of the Fixed Capital (Fixed Means) Into The Factories’ Profit, European Research Studies Journal Volume X Issue 3-4, 99-106