The company’s performance reflects its capacity of generating future cash-flows, as well as the efficiency of its resources. The information on the performance and profitability is essential for estimating the potential variations of company’s resources that are to be controlled in the future. The information on performance variation is also useful for anticipating the entity capacity to generate cash-flows using its existent resources, and for analyzing the efficiency of using new resources.

the companies performance, profit and loss account, financial statements, income, expenses