THE FIRM'S PERFORMANCE MEASUREMENT SYSTEM. DESCRIPTIVE AND BIBLIOMETRIC ANALYSIS

Camelia-Cătălina Mihalciuc () and Maria Grosu ()
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Camelia-Cătălina Mihalciuc: Stefan cel Mare University of Suceava, 720229, Romania
Maria Grosu: Al. I. Cuza University of Iași, Romania

European Journal of Accounting, Finance & Business, 2023, vol. 11, issue 3, 65-72

Abstract: In practice, a variety of models are used to measure and analyse the performance of a business. Analysis of company performance is fundamental, as competition between economic agents for each market segment has become increasingly fierce, and the weakest often cannot hold their own. In order to survive in this competition it is necessary for companies to identify and reduce vulnerabilities as far as possible by implementing effective management tools that are useful in detecting and addressing weaknesses in company management. A good performance measurement system is one that uses appropriate performance measures, which are performance metrics used to assess a specific attribute of a manager's role, to evaluate management in a way that will link the goals of the corporation with those of the manager. Organizations need to establish performance indicators, implement performance measurement systems that support development strategies to ensure effective resource management, streamline processes and drive continuous improvement. This paper aims to capture the theoretical aspects of the concepts found in a performance measurement system, as well as to carry out a bibliometric analysis of the topic "company performance measurement system" through which numerous authors have been identified who have contributed to the creation and development of the concept analyzed.

Date: 2023
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