ACCOUNTING AND ECONOMIC AND FINANCIAL PERFORMANCE Cover Image

CONTABILITATEA ŞI PERFORMANŢA ECONOMICO- FINANCIARĂ
ACCOUNTING AND ECONOMIC AND FINANCIAL PERFORMANCE

Author(s): Camelia-Daniela HATEGAN, Carmen Mihaela Imbrescu
Subject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: performance; efficiency; effectiveness; competition

Summary/Abstract: Related to the scientific literature, is considering that the performance of an entity must be characterized by efficiency and effectiveness in achievement processes of strategic goals and in the same time, to have such a competition power that can permit a sustainable presence on market. This paper tries to underline the role of some financial reports that are utilized in the accounting of a firm, to underline the financial performance, liquidity and solvability of an enterprise. The performance of entities must not be interpreted only by using these indicators, which derive from the specificities of accounting operations; it is necessarily a larger vision, especially using other indicators, with a specific role of non- financial indicators.

  • Issue Year: 21/2011
  • Issue No: 2
  • Page Range: 38-45
  • Page Count: 8
  • Language: Romanian