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Company Performance Measurement And Reporting Methods

Author

Listed:
  • Nicu Ioana Elena

    (Universitatea de Vest Timisoara, Facultatea de Economie si Administrare a Afacerilor)

Abstract

One of the priorities of economic research has been and remains the re-evaluation of the notion of performance and especially exploring and finding some indicators that would reflect as accurately as possible the subtleties of the economic entity. The main purpose of this paper is to highlight the main company performance measurement and reporting methods. Performance is a concept that raises many question marks concerning the most accurate or the best method of reporting the performance at the company level. The research methodology has aimed at studying the Romanian and foreign specialized literature dealing with the analyzed field, studying magazines specialized on company performance measurement. If the financial performance measurement indicators are considered to offer an accurate image of the situation of the company, the modern approach through non-financial indicators offers a new perspective upon performance measurement, which is based on simplicity. In conclusion, after the theoretical study, I have noticed that the methods of performance measurement, reporting and interpretation are various, the opinions regarding the best performance measurement methods are contradictive and the companies prefer resorting to financial indicators that still play a more important role in the consolidation of the company performance measurement than the non-financial indicators do.

Suggested Citation

  • Nicu Ioana Elena, 2012. "Company Performance Measurement And Reporting Methods," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 700-707, December.
    • Handle: RePEc:ora:journl:v:1:y:2012:i:2:p:700-707
    as

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    File URL: http://anale.steconomiceuoradea.ro/volume/2012/n2/106.pdf
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    References listed on IDEAS

    as
    1. Annick Bourguignon, 1997. "Sous les pavés la plage… ou les multiples fonctions du vocabulaire comptable : l'exemple de la performance," ACCRA, Association francophone de comptabilité, vol. 3(1), pages 89-101.
    2. Evelyne Poincelot & Grégory Wegman, 2004. "Utilisation des critères non financiers pour évaluer ou piloter la performance:analyse théorique - The Use of Non-financial Measures to Evaluate or Manage the Performance:A Theoretical Analysis," Working Papers CREGO 1040902, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Performance; performance measurement; financial indicators; non-financial indicators; profit and loss account;
    All these keywords.

    JEL classification:

    • L25 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Performance

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