Enterprises financing is a core issue in all economies as the access to any financing source asks for the preliminary study of financial performances. Information provided by analyzing financial performances is at the basis of decisions taken by investors, shareholders, banks and crediting institutions, insurance societies and even contracting authorities that grant non-reimbursable funds. The enterprises studied in this monograph are acting in the building sector, for which we tried to achieve an aggregate index of financial performance. Modelling the financial performance offers the possibility of ordering of enterprises acting in the building sector, in accordance with their financial performance, based on the financial-accountancy data in previous years, but also financial performance prevision for an enterprise in the case in which we can make a prevision as real as possible of the financial rates that constitute the model variables. The analysis should be especially useful to professionals in Finance and Financial modelling fields, to practitioners in the enterprises or anyone else who may be interested in the enterprise financial performance analysis.