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Ï»¿ Financial Performance Analysis To Public Institutions


  • Teodor Hada
  • Nicoleta Barbuta-Misu
  • Mihai Carut
  • Teodora Maria Avram


Performance is a permanent concern of all economic and non-economicactors participating in the financial circuit. Public sector performance describes the results of anactivity in a given area, the cumulative results or all areas of activity of a public body, measuredeither in absolute terms or in relation to the results obtained in previous periods. Establishing alevel of performance in the public sector at the institution level is a continuous and systematicprocess of measuring and evaluating own products, services and practices, comparing them withthe best products of prestigious organizations in the same field. The paper approaches publicinstitutions and their particularities, the performance concept in general and public institutionsperformance in particular. Also, the structure of the account of patrimonial result of publicinstitutions is analysed and the patrimonial result is proposed as performance indicator to publicinstitutions. Finally, the paper present a case study related to the financial performance analysisto a public institution - City Hall.

Suggested Citation

  • Teodor Hada & Nicoleta Barbuta-Misu & Mihai Carut & Teodora Maria Avram, 2017. "Ï»¿ Financial Performance Analysis To Public Institutions," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(19), pages 1-4.
  • Handle: RePEc:alu:journl:v:2:y:2017:i:19:p:4

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    financial performance; public sector; public institution; patrimonial result;

    JEL classification:

    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration


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