The Role of the Patrimonial Result Account in Rendering Performance in the Secondary Educational Institutions

Daniela Vitan ()
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Daniela Vitan: ,,1Decembrie 1918’’ University of Alba Iulia

Ovidius University Annals, Economic Sciences Series, 2016, vol. XVI, issue 2, 611-616

Abstract: Through its tools, in particular through patrimonial result account, accounting gives information about the performance in the secondary educational institutions and beyond. In the work †Informational valence regarding the role of the patrimonial result account in rendering performance at secondary educational institutions†it is presented an analysis model of the performance in the pre-university education institutions based on the economic-financial indicators. These indicator simply an analysis of the dynamics and structure of revenues, costs, results and enable the knowledge of the resource management in order to cover expenses from the revenue, their evolution and their total balance. The analysis was based on hypothetical data over a period of two years, and after this period it was determined that the institution has managed to maintain its level of efficiency in resource management.

Keywords: patrimonial result account; performance; economic – financial indicators (search for similar items in EconPapers)
JEL-codes: M49 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xvi:y:2016:i:2:p:611-616

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