activity based costing method, performance measurement and pilot indicators. However, we considered useful the appeal to a … measuring performance. The objective pursued by this scientific approach was to emphasize, in a theoretical and practical manner …

Obtaining performance in private hospitals require a proper management of costs and implementing a situation for … performance monitoring. The implementation of a cost calculation method in hospitals is a complex process that must take into … methods and a model of performance monitoring situation, adapted to the specific of the hospitals. …

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 … of the accounting and statistics to become genuine company overall performance management tools. …

There is a direct relationship between ABC method and financial performance of entities, but only in the context of …

Traditional performance measurement indicators have the disadvantage that they provide information about the historic … financial performance of the company and do not reflect de social and environmental performance. From an economic … value for the shareholder and consuming instead the existent one. The emergence in recent decades of performance measurement …

results are made based on intermediate balances of administration. The analysis of the company performance based on … the relevance of intermediate balances of administration for the decision-making process within electricity companies. …

variable control costs and performance) and human resources managers (because it expresses the results of remuneration policy … performance. Promotion activities, providing bonuses, transformation of remuneration systems to develop performance is expressed … preparation of wage bill budget, but also in the analysis phase of its overall performance or at the level of its expenditures …

information plays an important role in the manager’s decisions during the life cycle of any entity operating on the marketplace. …

The notion of performance has multiple meanings and sometimes it is paradoxical as each company must define performance … for its internal and external communication. As we are trying to find a definition of performance based upon the features … thing is certain: performance is achieved over time and can be seen. We will test the model on the analysis of credit risk …