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THEORETICAL APPROACH TO THE CONCEPTS OF ECONOMIC, ACCOUNTING AND MANAGERIAL PROFILE OF PRODUCTION SMEs

Author

Listed:
  • Corina Petrescu

    (Stefan cel Mare University, Suceava, Romania)

  • Veronica Grosu

    (Stefan cel Mare University, Suceava, Romania)

  • Simona-Maria Brînzaru

    (Stefan cel Mare University, Suceava, Romania)

Abstract

The image or overall performance of a company is determined by many internal and external factors that have a greater or lesser influence on it, depending on the specifics and characteristics of each company. It is therefore a priority for management and investors to be aware of the main factors impacting on a company's financial and overall performance so that decisions and development strategies are the most optimal in a given context. In this sense, this paper aims to analyse the components and determinants of the economic profile and performance of the managerial and accounting profile of companies, and their contribution to the creation and construction of their overall performance profile. The usefulness of the research results is that they can be of interest to different categories of stakeholders, depending on their role in the decision-making process and in the establishment of company development strategies.

Suggested Citation

  • Corina Petrescu & Veronica Grosu & Simona-Maria Brînzaru, 2023. "THEORETICAL APPROACH TO THE CONCEPTS OF ECONOMIC, ACCOUNTING AND MANAGERIAL PROFILE OF PRODUCTION SMEs," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 11(1), pages 63-71, February.
    • Handle: RePEc:scm:ejafbu:v:11:y:2023:i:1:p:63-71
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