期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：02
出版社：University of Oradea
摘要：Within the conditions of free enterprise, achieving certain performances by the enterprises will determine
the managers to take decisions as concerns the efficient managing of the material, human and financial
resources, as well as assimilation of the systems and modern management methods in order to assure the
economic viability of the products within competition conditions. The financial performance of an
enterprise is measured mostly by means of the benefits and of their elements, which are achieved upon
basis of the existing resources. Starting from a wide approach of this concept, the performance’s
parameters express the quality of managerial activity, including simultaneously all the other economical
concepts of efficiency, productivity, increasing, steadiness, profitableness, thus reflecting the past results
that were achieved, as well as the future possibilities of developing an enterprise.
关键词：: financial performance, profit, earning power
