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MODERN APPROACHES REGARDING THE ASSESSMENT OF THE COMPANY’S OVERALL PERFORMANCES

Monica Achim, Mirela-Oana Pintea () and Eugenia Mara ()

Annals of Faculty of Economics, 2010, vol. 1, issue 1, 295-301

Abstract: The importance of this research can be supported by ambitious goals that are attributed to performance measurement / assessment of a company such as: improving company performance, optimization of company’s management and motivating staff. In the current context of sustainable development, the performance definition, measurement and maximizing system of companies becomes a complex one. The modern business environment demands a multi-goal orientation. Profit theory is no longer a valid measure of organizational performance and neither are other approaches that only take the interests of shareholders (owners) of a company into account. Today’s business environment is characterized by the increasing importance and strength of various stakeholder groups. This paper captures the current mutations brought on the line of developing a modern system of assessment of company’s performance.

Keywords: sustainable development; global performance; financial indicators; non-financial indicators (search for similar items in EconPapers)
JEL-codes: M10 M14 M21 (search for similar items in EconPapers)
Date: 2010
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