The Company Overall Performance Accounting and Some Statistical Management Tools

Starting with the last two decades of the 20th century, the financial models for the assessment of the company results began to be increasingly criticized, as it was deemed that they did not reflect its overall performance. The company must obtain performance not only at the economic and financial level but also at the social and environmental level. For a sustainable development, the new economy must be rethought from a social and ecologic perspective. Economic sciences must evolve in order to provide answers to environmental issues that are increasingly intense. The paper presents the possibilities of the accounting and statistics to become genuine company overall performance management tools.