STADIUL ACTUAL AL CUNOAȘTERII ÎN DOMENIUL ANALIZEI PERFORMANȚEI FINANCIARE
CURRENT STATE OF KNOWLEDGE IN THE FIELD OF FINANCIAL PERFORMANCE ANALYSIS

Summary/Abstract: This paper presents different methods of measuring performance, including the traditional method, investor indicators, the ”balanced scorecard” method, the non-financial indicators method, the performance method, the stock market performance and the forecast performance. In order to compare the results of different companies in a particular sector of activity, there are benchmarks of the sector over a certain period of time, but they should contain much more data. The development of an unanimously accepted software program for calculating and comparing the financial performance of companies in a certain sector of activity, but also for examining and establishing the similarities and differences of performance of the companies in different countries would be very helpful for both financial planning of commercial companies as well as for the economic-strategic planning of the nations.

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