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Indicators for Measuring the Financial Performance of Economic Entities

Author

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  • Hada Izabela Diana

    (“1st of December 1918†University of Alba Iulia)

Abstract

In an ever-changing competitive environment, entities have become aware of the importance of monitoring the performance. Profit was and continues to be considered the most important indicator of measuring financial performance, but good performance does not depend only on the profitability of the entity. There are a multitude of performance measurement indicators in order to accurately assess the financial health of the entity. In this regard, the principal objective of this research is to present the indicators used in the activity of measuring financial performance. The research results show that depending on the interests of users of accounting information, performance is perceived differently, either by profit, results, sustainable development, liquidity, profitability, efficiency, cash flow, and in the context of measurement performance we have a series of indicators to measure it, which derives from the consideration that an assessment of the health of an entity based on the profit obtained is not sufficient.

Suggested Citation

  • Hada Izabela Diana, 2020. "Indicators for Measuring the Financial Performance of Economic Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 945-953, August.
    • Handle: RePEc:ovi:oviste:v:xx:y:2020:i:1:p:945-953
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    More about this item

    Keywords

    intermediate management balances; liquidity indicators; solvency; profitability; financial performance;
    All these keywords.

    JEL classification:

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