THE FIELD OF MEASURING FINANCIAL PERFORMANCE: AN OVERVIEW

Abstract

The present research aims to present and describe the possibilities of measuring financial performance. It is known from the literature that measurement of performance involves applying and using a wide range of indicators, precisely its existence requires us to delimit an area of measuring the financil performance of the enterprise, starting from the generalization of this area, and then framing the different measurement methods performance in a performance measurement system. The current study contributes to the accountancy related literature, through presenting and describing of financial measurement possibilities, aspect to be treated in the first part of the work, respectively, through proposing of a performance measurement system, in the second part of the study.