MEASURING FINANCIAL PERFORMANCE TYPES OF RESPONSIBILITY CENTERS

Loredana Ciurlău ()
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Loredana Ciurlău: „CONSTANTIN BRANCUSI" UNIVERSITY FROM TARGU JIU, FACULTY OF ECONOMICS AND BUSINESS ADMINISTRATION

Anale. Seria Stiinte Economice. Timisoara, 2012, vol. XVIII/Supplement, 332-336

Abstract: The financial performance of a responsibility center is measured on the basis of specific indicators of the nature center. To obtain a relevant and consistent images relating to the performance of an entity is required to use a system of indicators. Performance indicators of the structure it needs to capture at the same time, at least the following aspects: the objectives of the entity, its strategy, efficacy and effectiveness of activities carried out, the entity's ability to adapt to the requirements of the market in which they operate. Financial indicators of performance are the most objective, because most businesses give important resources for the activities of audit and control.

Keywords: financial profitability indicators; value added; management control; cost centers (search for similar items in EconPapers)
JEL-codes: M50 P27 (search for similar items in EconPapers)
Date: 2012
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