Record Details

Basics and alternatives concerning the measurement of company performances

The Journal of Economic Development, Environment and People

View Archive Info
 
 
Field Value
 
Title Basics and alternatives concerning the measurement of company performances
 
Creator IONESCU, Cicilia
 
Subject Accounting
internal control, accounting information, decision making process, utility noncompliance, credibility, accounting principles
M40, M42
 
Description  In a competitive economy, a company's activity aims to achieve strategic objectives. Of these, two objectives: making profit and meeting the needs of a particular market segment are vital targets to maintaining the company’s market position. This requires information which reveals the company's financial position and profitability. The companies which want to be competitive must assess the company's capacity to generate positive results and cash in a reliable way. This strategy needs information on the resources used and the results obtained, but should not overlook the truth that the profit arises from uncertainty and the risk assumed by the entrepreneur. In this regard, the International Accounting Standards often use the term "probability" when referring to the recognition criteria of structures comprised in the financial statements.
 
Publisher Spiru Haret University
 
Contributor —
 
Date 2016-06-24
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
—
 
Format application/pdf
text/html
 
Identifier http://ojs.spiruharet.ro/index.php/jedep/article/view/136
10.26458/jedep.v5i2.497
 
Source Journal of Economic Development, Environment and People; Vol 5, No 2 (2016); 15-22
2285-3642
 
Language eng
 
Relation http://ojs.spiruharet.ro/index.php/jedep/article/view/136/pdf
http://ojs.spiruharet.ro/index.php/jedep/article/view/136/html
http://ojs.spiruharet.ro/index.php/jedep/article/downloadSuppFile/136/89
 
Rights Copyright (c) 2016 Cicilia Ionescu
http://creativecommons.org/licenses/by-nc-sa/4.0