Pomiar dokonań przedsiębiorstwa jako zadanie rachunkowości
performance evaluation as an aspectof accounting
Author(s): Edward NowakSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: performance; performance evaluation; accounting
Summary/Abstract: The paper focuses on principles and methods of evaluating company performance in broad sense. The issues were presented against the background of different aspects of modern accounting. The methods of performance evaluation were based on their character: financial and non-financial. Financial methods (quantifiable and qualitative) are evaluated by managerial accounting. The paper describes methods of comprehensive and synthetic evaluation of different types of company performance. This approach is appropriate for measuring performance in different areas of company operation.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2013
- Issue No: 289
- Page Range: 427-437
- Page Count: 11
- Language: Polish