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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.

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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.

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