Controlling And Improvement Of Performance Efficiency Within Industrial Organizations. The Company’S Market-Based Scorecard
The end users of company’s accounting should be able to compare the financial statement of a company in time, in order to identify the tendencies within the financial position and its performance. The users should be able to compare the subsidiary financial statement, in order to ascertain, at any time, the performance, and to assess the financial position and the performance. Thus, the assessment and illustration of the financial effect of the same transactions and activities is to be performed within an entity in a consistent manner and in time for that entity, and in a consistent manner, for different entities. The market-based scorecard, as a management tool, demonstrates its usefulness, given that the top management uses it as a synthesizer of company’s vital parameters, on one hand, and a support for taking decisions, on the other hand.
Volume (Year): XVIII/Supplement (2012)
Issue (Month): (November)
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