摘要：The evaluation and design of an performant accounting model has to be achieved using many financial and non-financial indicators in order to diminish their limits,and to realize an empirical research which will lead to the building of an set of indicators assessing the overall performance,adapted to Romanian business environment because,at the moment the need to use a set of indicators to provide a detailed picture of performance. Through the undertaken empirical research we had raised the development of some indicators in order to reflect as closely as possible the overall size of the analysed entity’s financial performance in the context of the assessment of cash flow.
