摘要：All companies claim performance. Financial performance represents the objective of any enterprise, because only through performance a company is able to grow and progress. The first step that leads to control and eventual performance is its evaluation. Performance measurement is necessary, because thereby businesses have the ability to assess the level of the achieved objectives, to evaluate their performance and to develop goals for improvement. Performance evaluation contributes to the prosperity of the enterprise by highlighting the strengths and weaknesses of the business through a better understanding of consumer needs and identifying opportunities to improve its activity.
