Defined as being the degree in which a nation, on conditions of free and honest market, can produce goods and services that have to pass international markets’ testing, succeeding concomitantly to maintain and incr ease the real income of its citizens: in this way, concurrency represents a challenge applied not only on nations case, but also on all the regions and cities/resorts of the world.

A nation’s concurrency is influenced by the level of concurrency to each o f the actors’ level participating on national economy. In a different way said, on performing a nation’s concurrency, all national economy sectors bring their contribution, and implicitly all national economy branches, respectively all the organizations wi thin each branch.

Progress of every society decisively depends on the efficiency of the use of her own human ,natural and financial resources .Measurement of efficiency -this meaning measurement of costs and returns -manifests as an objective requirement for every company. Profitability is a problem that concerns every economic company as the target of her activity is that of obtaining profit and carry out a profitable activity. Process of the economic activity aiming to obtain a profit as high as possible has to be based on a coherent economic theory that has the task of orienting the material ,human and financial efforts of the company within the competition environment .