期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2020
卷号：20
期号：1
页码：945-953
语种：English
出版社：Ovidius University Press
摘要：In an ever-changing competitive environment, entities have become aware of the importance of monitoring the performance. Profit was and continues to be considered the most important indicator of measuring financial performance, but good performance does not depend only on the profitability of the entity. There are a multitude of performance measurement indicators in order to accurately assess the financial health of the entity. In this regard, the principal objective of this research is to present the indicators used in the activity of measuring financial performance. The research results show that depending on the interests of users of accounting information, performance is perceived differently, either by profit, results, sustainable development, liquidity, profitability, efficiency, cash flow, and in the context of measurement performance we have a series of indicators to measure it, which derives from the consideration that an assessment of the health of an entity based on the profit obtained is not sufficient.
