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Importance of financial perspective indicators in Balanced Scorecard in a leasing company

Author

Listed:
  • Alina CHIŢU

    (Bucharest University of Economic Studies, Romania)

  • Mădălina Elena OPRIŞ

    (Bucharest University of Economic Studies, Romania)

Abstract

Balanced scorecard is a strategic management tool for communicating performance and aims to help managers express priorities. Its philosophy is to learn from their actions, to work in a team and to supervise the activity of the company focusing on a clear communication of objectives and priorities. The study is limited to the financial perspective recognized for the importance of short-term financial results of the competitive environment institutions. The aim is to determine the importance of perspective indicators in order to know the critical areas with impact on the company performance. The analysis is addressed to the management of leasing companies and interpreted by a multiple regression model.

Suggested Citation

  • Alina CHIŢU & Mădălina Elena OPRIŞ, 2014. "Importance of financial perspective indicators in Balanced Scorecard in a leasing company," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 0(8(597)), pages 57-66, August.
  • Handle: RePEc:agr:journl:v:xxi:y:2014:i:8(597):p:57-66
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    Cited by:

    1. Ana Alexandra OLARIU & Ștefan Cătălin POPA & Andreea BREAZU & Cătălina Florentina POPA, 2023. "Organizational Performance In The Public And Private Sectors In Romania: The Balanced Scorecard Perspective," Management Research and Practice, Research Centre in Public Administration and Public Services, Bucharest, Romania, vol. 15(2), pages 17-28, June.

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