期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2010
卷号：10
期号：1
语种：English
出版社：Ovidius University Press
摘要：Most often,profitability is attached to the performance concept,which,on an organizational level,is evaluated in connection with the reaching of strategic objectives and gaining expected results. That is why,assignment of strategic objectives and management of economic performance find themselves in a unitary structure based on common features of the complex process of supplying the decision taking factors with the information needed for the diagnosis and amelioration of profitability terms. Equally,the result,means,physical or quality indicators represent the support for the management instruments which come in hand to managers,by means of which they run the profitability influence ratios. This study starts from the fact that each decisional level may use as management control instrument,a board table comprising performance indicators and strategic objectives assigned to units or to sub-units invested with responsibilities arising from the contribution they have in reaching the expected results. The tendency to commission decision taking,more and more aimed at the persons responsible for hierarchic echelons,situated at the grounds of the managerial pyramid,is imposed by a series of complexities,but without neglecting the relevance of the department and global strategy coherence. Thus,the assignmentmanagement tandem will be able to better fulfill its role in the process of assessment and analysis of enterprises‘ global performance and implicitly,of profitability. Moreover,this relationship represents an important moment in distinguishing through strategy between enterprises within similar activity domains.
