CHARACTERISTICS OF THE INDICATORS OF FINANCIAL PERFORMANCE USED IN THE CONTROLLING

Abstract

Financial Performance a center of responsibility shall be measured on the basis of specific indicators nature of the center. In the conditions of a powerful descentralizari, most datacenters become centers of investments. Decisionmaking power of the managers of the costs, sales, profit or investment is greater than or reduced, as the case may be, according to the nature of the center and therefore the performance that the aim is to achieve. It is the very reason for such centers are also called centers and decision. Which is why the centers are also called centers and decision. The size of which the period the performance of the action it has taken by its use in all fields of economy has led to devising a new concept, namely, at the performance management, which involves performance approach as being the central concern for the management of the economic entity. All the entities claim to economic performance, so that the performance management has become an instrument not only useful but also essential to the extent that speak of performance without a suitable management and in this context the assessment of the performance is a key element for the management of it. Driving through the centers of responsibility expressed in fact a decentralization that makes decisions faster, taking into account the fact that the manager of the center of responsibility closely knows all issues, knows the customers, conditions, near to the place where the activity is carried out direct, all these show an important argument. This article is trying to treat and to analyze the themes of the performance of the economic entities and its management, because the performance should not only be measured, but must and managed.

Keywords

• Performance
• decision
• centers of responsibility
• costs
• organization