COMPANY PERFORMANCE MEASUREMENT AND REPORTING METHODS
One of the priorities of economic research has been and remains the re-evaluation of the notion of performance and especially exploring and finding some indicators that would reflect as accurately as possible the subtleties of the economic entity. The main purpose of this paper is to highlight the m...
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| Format: | Article |
| Language: | deu |
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University of Oradea
2012-12-01
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| Series: | Annals of the University of Oradea: Economic Science |
| Subjects: | |
| Online Access: | http://anale.steconomiceuoradea.ro/volume/2012/n2/106.pdf |
| _version_ | 1818365414254575616 |
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| author | Nicu Ioana Elena |
| author_facet | Nicu Ioana Elena |
| author_sort | Nicu Ioana Elena |
| collection | DOAJ |
| description | One of the priorities of economic research has been and remains the re-evaluation of the notion of performance and especially exploring and finding some indicators that would reflect as accurately as possible the subtleties of the economic entity. The main purpose of this paper is to highlight the main company performance measurement and reporting methods. Performance is a concept that raises many question marks concerning the most accurate or the best method of reporting the performance at the company level. The research methodology has aimed at studying the Romanian and foreign specialized literature dealing with the analyzed field, studying magazines specialized on company performance measurement. If the financial performance measurement indicators are considered to offer an accurate image of the situation of the company, the modern approach through non-financial indicators offers a new perspective upon performance measurement, which is based on simplicity. In conclusion, after the theoretical study, I have noticed that the methods of performance measurement, reporting and interpretation are various, the opinions regarding the best performance measurement methods are contradictive and the companies prefer resorting to financial indicators that still play a more important role in the consolidation of the company performance measurement than the non-financial indicators do. |
| first_indexed | 2024-12-13T22:19:53Z |
| format | Article |
| id | doaj.art-0019d920a6d243cf83b9df59e593a24f |
| institution | Directory Open Access Journal |
| issn | 1222-569X 1582-5450 |
| language | deu |
| last_indexed | 2024-12-13T22:19:53Z |
| publishDate | 2012-12-01 |
| publisher | University of Oradea |
| record_format | Article |
| series | Annals of the University of Oradea: Economic Science |
| spelling | doaj.art-0019d920a6d243cf83b9df59e593a24f2022-12-21T23:29:23ZdeuUniversity of OradeaAnnals of the University of Oradea: Economic Science1222-569X1582-54502012-12-0112700707COMPANY PERFORMANCE MEASUREMENT AND REPORTING METHODSNicu Ioana ElenaOne of the priorities of economic research has been and remains the re-evaluation of the notion of performance and especially exploring and finding some indicators that would reflect as accurately as possible the subtleties of the economic entity. The main purpose of this paper is to highlight the main company performance measurement and reporting methods. Performance is a concept that raises many question marks concerning the most accurate or the best method of reporting the performance at the company level. The research methodology has aimed at studying the Romanian and foreign specialized literature dealing with the analyzed field, studying magazines specialized on company performance measurement. If the financial performance measurement indicators are considered to offer an accurate image of the situation of the company, the modern approach through non-financial indicators offers a new perspective upon performance measurement, which is based on simplicity. In conclusion, after the theoretical study, I have noticed that the methods of performance measurement, reporting and interpretation are various, the opinions regarding the best performance measurement methods are contradictive and the companies prefer resorting to financial indicators that still play a more important role in the consolidation of the company performance measurement than the non-financial indicators do.http://anale.steconomiceuoradea.ro/volume/2012/n2/106.pdfPerformance, performance measurement, financial indicators, non-financial indicators, profit and loss account |
| spellingShingle | Nicu Ioana Elena COMPANY PERFORMANCE MEASUREMENT AND REPORTING METHODS Annals of the University of Oradea: Economic Science Performance, performance measurement, financial indicators, non-financial indicators, profit and loss account |
| title | COMPANY PERFORMANCE MEASUREMENT AND REPORTING METHODS |
| title_full | COMPANY PERFORMANCE MEASUREMENT AND REPORTING METHODS |
| title_fullStr | COMPANY PERFORMANCE MEASUREMENT AND REPORTING METHODS |
| title_full_unstemmed | COMPANY PERFORMANCE MEASUREMENT AND REPORTING METHODS |
| title_short | COMPANY PERFORMANCE MEASUREMENT AND REPORTING METHODS |
| title_sort | company performance measurement and reporting methods |
| topic | Performance, performance measurement, financial indicators, non-financial indicators, profit and loss account |
| url | http://anale.steconomiceuoradea.ro/volume/2012/n2/106.pdf |
| work_keys_str_mv | AT nicuioanaelena companyperformancemeasurementandreportingmethods |