theoretical approaches regarding the economic and financial performance measurement

theoretical approaches regarding the economic and financial performance measurement

;CARUNTU ANDREEA LAURA;CARUNTU ROXANA CORINA
kastamonu eğitim dergisi 2012 Vol. 4.I pp. 96-100
226
laura2012analeletheoretical

Abstract

The need for performance evaluation appears from the importance of the assessment of the available resources usage, the identification of the economic resources potential for future use and the capacity to generate cash flows. Practice has held a number of tools that provide information needed to assess the performance state, obviously, differentiated from one country to another corresponding to the particularities of each economic system and that are useful to a large number of people involved in the life of a trader. This article presents some performance characteristics and refers to the options of measuring the global performance by using the balanced scorecard, the Triple Bottom Line reporting and the GRI G3 guidelines.

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