INDICATORI DE PERFORMANŢĂ ÎN CONTEXTUL REGLEMENTĂRILOR CONTABILE INTERNAŢIONALE

• Main Authors: Neculai Tabara, Roxana Manuela Dicu
• Format: Article
• Language: English
• Published: Danubius University 2007-05-01
• Series: EIRP Proceedings
• Online Access: http://www.proceedings.univ-danubius.ro/index.php/eirp/article/view/933/852

Performance Accounting and Analysis provides metrics definitions, compliance tracking, costaccounting by task order, functional area for full-cost accounting with reporting tools for management, alongwith a complete array of data-extraction methods. The comprehensive income is a project which addressesbroadly the issues related to the display and presentation in the financial statements of all recognized changes inassets and liabilities from transactions or other events except those related to transactions with owners asowners (sometimes called comprehensive income). The other two measures of financial performance that arebeing applied increasingly in investor-owned and not-for-profit healthcare organizations are market valueadded (MVA) and economic value added (EVA). Unlike traditional profitability measures, both MVA and EVAmeasures take into account the cost of equity capital. MVA is most appropriate for investor-owned healthcareorganizations and EVA is the best measure for not-for-profit organizations.