期刊名称：Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN：1223-365X
电子版ISSN：1843-3723
出版年度：2010
卷号：2
页码：1-8
语种：English
出版社：Universitaria Craiova
摘要：Considering the present economic context,the measurement of performances has become a permanent preoccupation for organizations,since the whole process is based on it,offering the necessary feedback to identify both the positive actions which have led to favorable results for the organization,and the negative ones,in order to correct them in the future.To do this,we have to measure what is most importantly to measure.Starting from these considerations,the present paper approaches from a theoretical and practical point of view the economic rate of return as the indicator which synthesizes best an organization’s financial-economic performance.We have calculated and analyzed the economic rate of return for a group of Ten Romanian Firms in the food industry,through different calculation relations,pointing out the advantages/disadvantages of each calculation method.
关键词：economic rate of return;measurement of financial-economic performance
