Home Volumul 2 CONTABILITATEA ŞI PERFORMANŢA ECONOMICO- FINANCIARĂ

CONTABILITATEA ŞI PERFORMANŢA ECONOMICO- FINANCIARĂ


Carmen Mihaela Imbrescu, Camelia-Daniela Haţegan
Universitatea de Vest din Timişoara, e-mail: This e-mail address is being protected from spambots. You need JavaScript enabled to view it
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 nonfinancial
indicators.
Keywords: performance, efficiency, effectiveness, competition.

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