THE PERFORMANCE OF A COMPANY - FINANCIAL - ACCOUNTING APPROACH

Management Intercultural

Silviu-Cornel-Virgil CHIRIAC¹ 

[1] Faculty of Economical Sciences, ”1Decembrie 1918” of Alba Iulia, Romania;

关键词: performance;    return;    value;    efficiency;    result;   

DOI  :  

来源: DOAJ

【 摘 要 】

The analysis of an entity's performance has a determining role in establishing the strategies needed to be adopted, especially in times of economical - financial crysis. The defining optics of the concept perfomance can start further controversies, the term performance being unprecisely used, even today. We can observe that even in the works that have the central objectthe study of performance, it is rarely defined, without supplementary explanations. The following paper consists in the analysing of the concept "performance", existent in the romanian and foreing economical literature. We consider that the performance of an entity represents the main objective of a managerial team. This article is original because it draws an unitary vision on the authors oppinion about the performance of an entity.

【 授权许可】

Unknown