USE OF FINANCIAL AND NON-FINANCIAL INDICATORS IN EVALUATION OF COMPANY’S PERFORMANCE

Inta Kotane ()
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Inta Kotane: Riga International School of Economics and Business Administration and Rezekne Higher Education Institution

CBU International Conference Proceedings, 2015, vol. 3, issue 0, 224-233

Abstract: Dimensions for the measurement of the company’s performance include financial and non-financial indicators. Many authors have carried out researches on financial and non-financial indicators, though the problems of their practical application exist, since there is no single united approach for measurement and assessment of both financial and non-financial indicators. This research is based on the former theoretical and practical researches by the author on the application of the financial and non-financial indicators to measure the company’s performance.The aim of this research was to develop a model for the small companies’ performance evaluation, based on the opinions of the owners, managers, and top executives of the small companies in Latvia. The Internet survey was used as a research method, applying a simple random sampling. The results of the research indicated that there are 17 indicators, including 10 financial and 7 non-financial indicators, which could be used for the evaluation of the small companies’ performance and for modelling the company’s net turnover.

Keywords: financial indicatorsnon-financial indicators; company’s performance; multiple variable model (search for similar items in EconPapers)
JEL-codes: C30 G30 M21 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:aad:iseicj:v:3:y:2015:i:0:p:224-233

DOI: 10.12955/cbup.v3.605

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