Parties needing to monitor the financial performance of not-for-profit (NFP) organizations have traditionally relied upon financial ratios of accounting data. This practice can lead to misleading inferences about profitability in relation to organizational needs, since accounting rates of return...

Considering the present economic context, the measurement of performances has become a permanent preoccupation for organizations, since the whole process is based on it, offering the necessary feedback to identify both the positive actions which have led to favorable results for the...

The efficiency of the economic and financial activity represents the condition of maintaining and developing the activity of any economic operator, this being dimensioned in the mechanism of the market economy developing the operator’s capacity to obtain profit. In a market economy, the...

Generally, an activity is considered to be efficient if the production implies low costs or if the revenues from selling the products on the market outweigh the expenditures that were made to achieve them. Labor productivity as an efficiency indicator of a production process represents an...

This paper aims to provide a foundation for the notion of economic rate of return and investigate its relations with accounting rates of return. Introducing the notion of depreciation class (the set of depreciation schedules with the same aggregate book value) it is shown that the mean of the...

The economic value added is formed under the influence of two major factors: the difference between the economic profitability and the weighted average cost of capital, called the rate of economic value generation and the value of the economic asset exploited by the company. To stimulate the...

Differences in atmospheric and oceanic environments which affect the tropical cyclone (TC) activity between the late twenty-first century (2071–2100, A1B) and the late twentieth century (1971–2000, 20C3M) are analyzed using multi-model ensemble from 15 general circulation models. Six factors...

This paper is a stage of creating, testing and validation of a multiple regression equation of economic and financial performance for a statistical population of Romanian banking system in 2008-2013.