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Performance Measurement Through Non-Financial Indicators


  • Anis Cecilia

    () (Universitatea de Vest Timisoara, Facultatea de Economie si de Administrare a Afacerilor)

  • Lala - Popa Ion

    () (Universitatea de Vest Timisoara, Facultatea de Economie si de Administrare a Afacerilor)

  • Cican Simona

    () (Universitatea de Vest Timisoara, Facultatea de Economie si de Administrare a Afacerilor)

  • Tarta (Blaga) Eugenia Anisoara

    (Universitatea de Vest Timisoara, Facultatea de Economie si de Administrare a Afacerilor)


The information about a companyâ€(tm)s performance is necessary in order to evaluate the potential modifications of the economic resources that the entity will be able to control in the future, to anticipate the ability to generate treasury fluxes with the available resources, and to establish the efficiency with which it can employ and make use of new resources. In current practice, the information regarding financial performance are mainly given by “the profit and loss account†, respectively “the budgetary execution account†, but things are not so simple as to reduce them to the synthetic data in a certain periodic report form since it would be a pity to ignore the real - time information given by the account itself. In our paper we have tried to resume the most important non-financial indicators, through which the performance of a company is measured.

Suggested Citation

  • Anis Cecilia & Lala - Popa Ion & Cican Simona & Tarta (Blaga) Eugenia Anisoara, 2012. "Performance Measurement Through Non-Financial Indicators," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 468-473, July.
  • Handle: RePEc:ora:journl:v:1:y:2012:i:1:p:468-473

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    References listed on IDEAS

    1. M. Lycklama a Nijeholt & Y.K. Grift, 2007. "Goodwill, Excess Returns, and Determinants of Value Creation and Overpayment," Working Papers 07-31, Utrecht School of Economics.
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    More about this item


    performance; profitability; financial indicators; non-financial indicators; performance indicators;

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • G30 - Financial Economics - - Corporate Finance and Governance - - - General


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