Modalités pour apprécier les performances économiques et financières d’une entreprise

Methods for assessing the economic and financial performance of a company

Viorel Dorin Lacatus and Andrada Buda

MPRA Paper from University Library of Munich, Germany

Abstract: Performance is not just a number: it can take all informational forms if it responds to these two functions – the conduct of action and the evaluation of results. Technical and technological performance highlights the progress that is developing. constantly and marks a company's ability to produce competitive goods and services. Financial indicators only partially assess the performance of a company; the diagnosis of the performances aims at the strategic, organizational, social, technical-economic, commercial as well as financial problems. The appreciation of the effectiveness of a company, of its performances, have a broader content; the financial diagnosis is only one component.

Keywords: performance typology; financial indicators; profitability; legitimate profit (search for similar items in EconPapers)
JEL-codes: G00 G20 G29 (search for similar items in EconPapers)
Date: 2008, Revised 2008
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Published in Analele Universităţii din Oradea Știinţe Economice, TOM XVII, Volumul IV – Management and Marketing.IV(2008): pp. 350-354

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