IDEAS home Printed from https://ideas.repec.org/a/rsr/supplm/v62y2014i1p24-35.html
   My bibliography  Save this article

The Use of Intermediate Management Balances as a Performance Management Tool in Electricity Companies

Author

Listed:
  • Mihaela DUMITRU

    (University of Pitesti)

  • Marian TAICU

    (University of Pitesti)

  • Gheorghe SAVOIU

    (University of Pitesti)

Abstract

Starting from the assumption that the company is a place where material chances take place, and inputs thus become outputs, in the countries that use the continental accounting system, comparisons in time and space concerning the company results are made based on intermediate balances of administration. The analysis of the company performance based on intermediate balances of administration makes it possible to highlight the manner in which value is created and transferred within the company. This paper presents an analysis of expenses and incomes’ concentration based on Gini Struck coefficient. The results of this analysis represent the basis for a number of strategic managerial decisions. The article aims at presenting the relevance of intermediate balances of administration for the decision-making process within electricity companies.

Suggested Citation

  • Mihaela DUMITRU & Marian TAICU & Gheorghe SAVOIU, 2014. "The Use of Intermediate Management Balances as a Performance Management Tool in Electricity Companies," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 62(1), pages 24-35, January.
    • Handle: RePEc:rsr:supplm:v:62:y:2014:i:1:p:24-35
    as

    Download full text from publisher

    File URL: http://www.revistadestatistica.ro/supliment/wp-content/uploads/2014/05/RRSS_1_2014_a3.pdf
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Hada Izabela Diana & Hint Mihaela, 2018. "Intermediate Management Balances Analysis In The Context Of The Application Of Ifrs," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 165-170, June.

    More about this item

    Keywords

    added value; energy; Gini Struck coefficient; intermediate management balances; performance;
    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
    • C40 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: Special Topics - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rsr:supplm:v:62:y:2014:i:1:p:24-35. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Adrian Visoiu (email available below). General contact details of provider: https://edirc.repec.org/data/stagvro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.