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A New Dimension In Organisations' Financial Performance Measurement

Author

Listed:
  • Aurelia Stefanescu
  • Eugeniu Turlea

Abstract

Can you measure the financial performance of organizations based only on the accounting result? Is the accounting department responsible for the commitments taken by the users of this financial information interested in the flow of the company's activities? The lag between the moment of writing down the incomes in the accounting books and that of payment, and the moment of writing down the expenses in the accounting books, may decide the final outcome of the financial situation of the company. In this context, the treasury result becomes vital information.

Suggested Citation

  • Aurelia Stefanescu & Eugeniu Turlea, 2006. "A New Dimension In Organisations' Financial Performance Measurement," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(8), pages 1-51.
    • Handle: RePEc:alu:journl:v:2:y:2006:i:8:p:51
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    More about this item

    Keywords

    performance; accounting; treasury;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G30 - Financial Economics - - Corporate Finance and Governance - - - General

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