THE PERFORMANCE OF A COMPANY - FINANCIAL - ACCOUNTING APPROACH

Silviu-Cornel-Virgil Chiriac
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Silviu-Cornel-Virgil Chiriac: Faculty of Economical Sciences, ”1Decembrie 1918” of Alba Iulia, Romania

Management Intercultural, 2014, issue 31, 77-81

Abstract: The analysis of an entity's performance has a determining role in establishing the strategies needed to be adopted, especially in times of economical - financial crysis. The defining optics of the concept perfomance can start further controversies, the term performance being unprecisely used, even today. We can observe that even in the works that have the central object the study of performance, it is rarely defined, without supplementary explanations. The following paper consists in the analysing of the concept "performance", existent in the romanian and foreing economical literature. We consider that the performance of an entity represents the main objective of a managerial team. This article is original because it draws an unitary vision on the authors oppinion about the performance of an entity.

Keywords: Performance; Return; Value; Efficiency; Result (search for similar items in EconPapers)
JEL-codes: M10 M41 (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (1)

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