In a competitive economy, the economic – financial activity of the firm imposes an accurate consideration and dimensioning of the useful indicators for the business’s performances evaluation. The objective of the undertaken research is the enunciation of principles and rules for the elaboration of symbolic models of the economic phenomenon. The qualitative analysis and the operational research used during the undertaken study have led to the conclusion that some approaches of the specialists in the domain are inappropriate, but they still circulate among users, becoming “customs”. This attitude in the practice of the economic – financial analysis can generate major risks in the business environment. The investigation of this problem has been materialized in the elaboration of instruments that are within reach of users, capable to evaluate the economic phenomenon in a relevant way, which will allow the optimization of the methodologies specific to the identification and prevention of risks in the economic – financial activity of the company.