Aspects Regarding the Analysis of the Performances of a Society
Keywords:
economic-financial indicator, performance, profitability, profitAbstract
The performance is important in any activity and especially in the economic field. In this article I presented aspects regarding the approaches existing in scientific literature relating to the performance of a company. Various economic actors see the performance based on their interests. The managers are interested by the overall performance of the company, the investor perceive the performance through the investment profitability, the employees and customers have an interest in the establishment of the company and the creditors are considering the solvency and liquidity.
References
Petrescu, Silvia, Analiză financiară aprofundată. Concepte. Metode. Studii se caz, Iaşi, 2005;
Spineanu, Georgescu, L., Analiza economico- financiara. Note de curs, Bucureşti;
Căruntu, C., Analiza economico-financiară a firmei. Concepte. Metode. Aplicaţii, Editura Universitaria, Craiova, 2009;
Goşa V., Feher, Andrea, Financial resource implications on agriculture results, Lucrări ştiinţifice Management Agricol, Seria I, vol. XII(3), 2010;
Vâlceanu, Gh., Robu, V., Georgescu, N., Analiză economico - financiară, Editura Economică, Bucureşti, 2004;
Spătaru, L., Analiză economico-financiară, Editura Economică, Bucureşti, 2004;
Berceanu, D., Politica financiară a firmei. Teorie şi practică, Editura Universitaria&Editura Pro Universitaria, Bucureşti, 2015;
Gheorghiu, Al., Analiză economico-financiară la nivel microeconomic, Editura Economică, Bucureşti, 2004;
Ocnean, Monica, Sîrbulescu, Claudia, Dincu, Ana Maria, Cost accounting audit and tests on inventories account balances, Lucrări Ştiinţifice, Management Agricol, seria I, volumul XV (3), Timişoara, 2010;
Sîrbulescu, Claudia, Tonea, Elena, The conflict between producers and users accounting information, Scientific Papers: Animal Science and Biotechnologies, 48 (1), 2015;
Sîrbulescu, Claudia, Ocnean, Monica, Tonea, Elena, Alda, Liana, Chirilă, Mariana, Chirilă, D., , Accounting information users in the financial statements, Lucrări Ştiinţifice, Management Agricol, seria I, volumul XV (3), Timişoara, 2010;
Buzamat, Genoveva, Ruset, Corina, Pet, Elena, Cretescu, Iuliana, The analysis of the financial position in an agricultural company from Romania, Research People And Actual Tasks on Multidisciplinary Sciences, Lozenec, Bulgaria, 2013;
Anghel, I., Dinu, E., Strategia şi analiza economico – financiară a firmei, Editura ASE, Bucureşti, 2007.
