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Controlling And Improvement Of Performance Efficiency Within Industrial Organizations. The Company’S Market-Based Scorecard

Author

Listed:
  • DOREL MATES
  • MIHAI SEUCEA
  • ALIN DUMITRESCU
  • LAURA-ADRIANA ALIONESCU
  • MARIAN SOCOLIUC

    (WEST UNIVERSITY OF TIMISOARA)

  • VERONICA GROSU

    (“STEFAN CEL MARE” UNIVERSITY OF SUCEAVA)

Abstract

The end users of company’s accounting should be able to compare the financial statement of a company in time, in order to identify the tendencies within the financial position and its performance. The users should be able to compare the subsidiary financial statement, in order to ascertain, at any time, the performance, and to assess the financial position and the performance. Thus, the assessment and illustration of the financial effect of the same transactions and activities is to be performed within an entity in a consistent manner and in time for that entity, and in a consistent manner, for different entities. The market-based scorecard, as a management tool, demonstrates its usefulness, given that the top management uses it as a synthesizer of company’s vital parameters, on one hand, and a support for taking decisions, on the other hand.

Suggested Citation

  • Dorel Mates & Mihai Seucea & Alin Dumitrescu & Laura-Adriana Alionescu & Marian Socoliuc & Veronica Grosu, 2012. "Controlling And Improvement Of Performance Efficiency Within Industrial Organizations. The Company’S Market-Based Scorecard," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 450-456, November.
    • Handle: RePEc:tdt:annals:v:xviii/supplement:y:2012:p:450-456
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    More about this item

    Keywords

    market-based scorecard; performance; figures; comparability; budget; target;
    All these keywords.

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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