Study on monitoring achievement of performance indicators in the subordinate local companies in Romania

Authors

  • Gheorghe NeamÅ£iu Faculty of Economics, "Aurel Vlaicu" University of Arad

Abstract

This paper deals with the pursuit of economic indicators which are calculated in local subordinate companies. These indicators are imposed by the Board employee manager contract term. Accounting provides enough information to calculate them but we put the issue of prevention of the ability to stay within budget, projected revenues and expenses, before closing operations of an accounting period (month, quarter, semester, year).

References

Needles, B., Anderson, H., Coldwele, J (2001). Principii de bază ale contabilităţii, Editura Arc, Bucureşti

NeamÅ£iu, Gh. (2001). Contabilitatea financiară a firmei, Editura University Press, „Vasile GoldiÅŸâ€, Arad

Neamţiu, Gh. (2010). Convergenţe contabile internaţionale, Editura Gutenberg Univers, Arad

Legea nr. 31/1990 privind societăţile comerciale din România, cu modificările ulterioare: OG nr.34/2006 şi OG nr.79/2008.

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Published

2014-11-04