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Addressing the Concept of Performance and its Quantification in Romanian and French Vision

Author

Listed:
  • Cãlean Ioana

    (University "1 December 1918" of Alba Iulia)

  • Rof Leti?ia Maria

    (University "1 December 1918" of Alba Iulia)

Abstract

Optimization of entities’ activity is subject to a continuous process of collecting and processing information, process considered so that it contributes to assist decision-making process. Managers manage the future and regularly report entity’s present to it. Adopting timely decisions, based on the information provided by some specific tools of managerial accounting is increasingly desired by the managers of entities in the current uncertainty. This scientific approach aims in parallel, in Romanian and French specialized literature, the meanings given to performance concept and to the importance of its knowledge and quantification by using a current management and monitoring tool, namely the dashboard.

Suggested Citation

  • Cãlean Ioana & Rof Leti?ia Maria, 2013. "Addressing the Concept of Performance and its Quantification in Romanian and French Vision," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1146-1150, May.
  • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1146-1150
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    More about this item

    Keywords

    performance; decision; dashboard; manager.;
    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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