An Integrated Model For Assessing The Activity Of The Enterprise

Iliyan Hristov ()
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Iliyan Hristov: Varna University of Economics

Business & Management Compass, 2014, issue 3, 61-73

Abstract: In the article oneself there is developed a practical and applied model binding the lagging (financial) and leading (non-financial) indicators in the assessment of the activity of the enterprise and its future development. The conducted empirical analysis demonstrates a strong dependency and high explicative force between the leading indicator, expressing the ratio of the average list number of employees to the net amount of the revenue from sales, and the resultant indicator - economic valu? added. The obtained result reinforces the need for the use of a comprehensive approach in the assessment of the activity of the enterprise.

Keywords: key indicators; lagging (financial) indicators; leading (non-financial) indicators; economic valu? added (search for similar items in EconPapers)
JEL-codes: M41 M49 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:vrn:journl:y:2014:i:3:p:61-73

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