PERFORMANCE MEASUREMENT THROUGH NON-FINANCIAL INDICATORS

Abstract

The information about a company’s performance is necessary in order to evaluate the potential modifications of the economic resources that the entity will be able to control in the future, to anticipate the ability to generate treasury fluxes with the available resources, and to establish the efficiency with which it can employ and make use of new resources. In current practice, the information regarding financial performance are mainly given by “the profit and loss account”, respectively “the budgetary execution account”, but things are not so simple as to reduce them to the synthetic data in a certain periodic report form since it would be a pity to ignore the real - time information given by the account itself. In our paper we have tried to resume the most important non-financial indicators, through which the performance of a company is measured.

Keywords

• performance, profitability, financial indicators, non-financial indicators, performance indicators