出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：Nowadays there is a series of controversies between specialists regarding both the definition of the company performance and its measuring. Each category of users of the financial information appreciate performance according to its objectives. The economicfinancial analysis uses a complex system of indicators by means of which it measures performance, taking into consideration all the sides of the activity of the company. In the conditions of the actual economy, the main objective of the company is represented by the raise of its market value, obtaining profit being the main means of accomplishment of this objective. The article proposes the presentation of opinions regarding the significance of the concept of performance, the indicators system used for the appreciation of performance and the way in which the economic-financial analysis can offer to those interested the information they require for the substantiation of decisions.
