期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2012
卷号：3
出版社：Academica Brâncuşi
摘要：Performance measurement is a necessary, but not sufficient, condition to ensure entity progression. It's said, that progress witch is not measured does not exist, but measurement is not an end in itself; it makes the success be the extent that generate recurring action. So, we can say that information about an entity's performance, in particular its profitability, are important, first to evaluate potential changes in economic resources that the entity will be able to control in the future, and on the other part, they are useful to predict the entity's ability to generate cash flows with the resources existing and to make judgments about the efficiency with which entity can use the new reso urces.
