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Aspects Regarding the Relevance of the Performance Measurement Indicators

Author

Listed:
  • Þaicu Marian

    (University of Piteºti, Faculty of Economic Sciences)

  • Dumitru Mihaela

    (University of Piteºti, Faculty of Economic Sciences)

Abstract

Traditional performance measurement indicators have the disadvantage that they provide information about the historic financial performance of the company and do not reflect de social and environmental performance. From an economic-financial perspective, the traditional indicators highlight only the results of the capital use without taking into account its cost. Consequently, if we limit ourselves to the use of traditional indicators we can find companies that make a profit without creating value for the shareholder and consuming instead the existent one. The emergence in recent decades of performance measurement indicators by the creation of value was a step forward both at theoretical level and in the company practice. The article aims at presenting the informational valences of modern performance measurement indicators.

Suggested Citation

  • Þaicu Marian & Dumitru Mihaela, 2013. "Aspects Regarding the Relevance of the Performance Measurement Indicators," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1543-1548, May.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1543-1548
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    Citations

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    Cited by:

    1. Marian TAICU & Maria Daniela BONDOC, 2016. "Issues Concerning The Use Of Social And Environmental Indicators For Performance Management," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 15(3), pages 115-122.

    More about this item

    Keywords

    EVA; MVA; value; performance;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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