The aim of the article concerns the presentation of the analysis methodology of the volume conversion and the usage of fixed assets in the commercial rate of return and in the return rate on resources consumed. By realising this article we sought to highlight a number of methodological issues concerning the influencing factors of the two rates of return taking into account the factors that make the turnover and total liabilities. The conversion of the volume and use of assets is intended to guide the company's financial and economic activity to achieve a profit as higher as possible. This has however a number of sides to be analyzed based on two basic elements that put their stamp on the commercial rate of return and on resources consumed, turnover and total expenditure afferent to turnover. The correlation between the volume and the use of fixed assets with the commercial rate of return and the return rate on resources consumed is a crucial objective of economic efficiency in the performances of economic efficiency of the company.
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