CONTABILITATEA ŞI PERFORMANŢA ECONOMICO- FINANCIARĂ

• Main Authors: Camelia-Daniela Haţegan, Carmen Mihaela Imbrescu
• Format: Article
• Language: English
• Published: Vasile Goldis University Press 2011-01-01
• Series: Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice
• Subjects: performance; efficiency; effectiveness; competition
• Online Access: http://www.uvvg.ro/studiaeconomia/images/2001/v2/7.%20CONTABILITATEA%20SI%20PERFORMANTA%20ECONOMICO-%20FINANCIARA.pdf

Related to the scientific literature, is considering that the performance of an entity must becharacterized by efficiency and effectiveness in achievement processes of strategic goalsand in the same time, to have such a competition power that can permit a sustainablepresence on market. This paper tries to underline the role of some financial reports that areutilized in the accounting of a firm, to underline the financial performance, liquidity andsolvability of an enterprise. The performance of entities must not be interpreted only byusing these indicators, which derive from the specificities of accounting operations; it isnecessarily a larger vision, especially using other indicators, with a specific role of nonfinancialindicators.