Performanța financiară - macaz al direcției pentru entitatea economică
Financial performance - the turning point of the direction for the economic agent

Summary/Abstract: Organisational financial performance is a variable determined on the basis of the entity`s results that are important to all participants in the economic activity. The information on which to build the indicators of performance is provided by accountants, financial analysts and cost managers. These three providers can influence the economic direction of the company. The study presents the evolution of organisational financial performance indicators in 2014 and 2015 at S.C. Stirom S.A. to determine the directions of action for the coming years. The financial performance of the company under review was determined using the information from the financial statements, annual reports and from the managerial accounting (cost information). The entity has registered an increase in financial performance by applying measures as well as investment growth policies that lead to higher spending. Performance does not just mean spending cuts and profit growth; even an increase of costs based on investments on capital and assets can increase financial performance if its progressive and sustainable growth is to be pursued. In the short term, financial performance can only be reduced to minimizing costs and maximazing profit, but in the long term financial performance, to be sustainable and authentic, must have to be associated with quality, flexibility, assets and capitals turnover ratio.

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