This study analyses cost stickiness under the dilemma between current profitability and future sales increase. When … activity decreases firms are faced to keep profitability adjusting resources, while they should also consider long term … future opportunities. We find empirical evidence that changes in current firm profitability and one year ahead sales increase …

This study analyses cost stickiness under the dilemma between current profitability and future sales increase. When … activity decreases firms are faced to keep profitability adjusting resources, while they should also consider long term … future opportunities. We find empirical evidence that changes in current firm profitability and one year ahead sales increase …

This study analyses cost stickiness under the dilemma between current profitability and future sales increase. When … activity decreases firms are faced to keep profitability adjusting resources, while they should also consider long term … future opportunities. We find empirical evidence that changes in current firm profitability and one year ahead sales increase …

some correlations between performance-profitability-return-growth useful for managerial strategic decisions which lead the …To survive in a competitive business environment every company must operate in conditions of performance. Over time … approaches of business performance have seen various valences differentiated both according to the importance given at the moment …

The main objective of our work is the conceptual description of the performance of an economic entity in financial and … non-financial terms. During our approach we have shown that it is not sufficient to analyze the performance of a company … only in financial terms as the performance reflected in financial reports sometimes do not coincide with the real situation …

profitability of sales. The performance analysis is a constituent of any managerial control system. Strategic planning and control … performance of an enterprise four indicators are commonly used: return on investment, residual income, economic value added and … decisions require information on how different subunits of the enterprise worked. To be efficient, performance indicators and …

on the performance and profitability on various functions and levels of the company'(tm)s activity.This paper aims to … is an appropriate source for assessing company performance. The purpose of this research is to answer the question linked … to the main hypothesis: Is it the profit and loss statement or the cash flow account that reflects better the performance …

The analysis of an entity's performance has a determining role in establishing the strategies needed to be adopted … controversies, the term performance being unprecisely used, even today. We can observe that even in the works that have the central … object the study of performance, it is rarely defined, without supplementary explanations. The following paper consists in …