A 360 DEGREE LOOK ON THE CONCEPT OF FINANCIAL PERFORMANCE

VASIU Diana Elena, Lucian Blaga University of Sibiu

Abstract:
In the economic literature, several meanings can be found on performance, the subject being amply developed. In a general sense, the performance is associated with its positive result or associated to the success in a field; also, the performance can be seen as an action that leads to success. Performance can be regarded as a place of excellence being the result of a continuous effort, achieved in the competitive framework, commensurate through different methods. Performance always comes as a result of a comparison, based either an internal variable or an external one. From many angles of approach to the concept of performance, this paper focuses on issues of financial performance, addressing elements related to defining and measuring the performance and the study of various factors that influence it.

Keywords: financial performance, profitability, rates of return

JEL Classification: G10,G30, G32

Volume: 71, Issue: 4

Pages: 124 - 132

Publication date: December, 2019

Download the article: http://economice.ulbsibiu.ro/revista.economica/archive/71410vasiu.pdf

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