Modalités pour apprécier les performances économiques et financières d’une entreprise

Lacatus, Viorel Dorin and Buda, Andrada (2008): Modalités pour apprécier les performances économiques et financières d’une entreprise. Published in: Analele Universităţii din Oradea , Vol. IV, No. Știinţe Economice, TOM XVII, Volumul IV – Management and Marketing (2008): pp. 350-354.

Abstract

Performance is not just a number: it can take all informational forms if it responds to these two functions – the conduct of action and the evaluation of results. Technical and technological performance highlights the progress that is developing. constantly and marks a company's ability to produce competitive goods and services. Financial indicators only partially assess the performance of a company; the diagnosis of the performances aims at the strategic, organizational, social, technical-economic, commercial as well as financial problems. The appreciation of the effectiveness of a company, of its performances, have a broader content; the financial diagnosis is only one component.

• Item Type: MPRA Paper
• English Title: Methods for assessing the economic and financial performance of a company
• Language: French
• Keywords: performance typology, financial indicators, profitability, legitimate profit
• Subjects: G - Financial Economics > G0 - General > G00 - General; G - Financial Economics > G2 - Financial Institutions and Services > G20 - General; G - Financial Economics > G2 - Financial Institutions and Services > G29 - Other

References

1. Cohen Elie - Analyse financière, Economica, Paris, 1994

2. Cohen Elie -“L’analyse financière des performances”, Economica, Paris, 1990

3. Khemakhem - La dinamique du controle de gestion, Ed Dunod, Paris, 1970

4. Lorino P. – Metodes et pratiques de la performance. Le pilotage par les processus et les competences, Editions d’organisation , Paris, 2002

5. H.Stolowy – Dictionnaire fiduciaire.Organization et gestion, La Villeguerin, Paris, 1991