Petkovič Đerđi and Rac Livia: The role of accounting in analyzing the company’s performance.
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Abstract
At a company it is unimaginable to have a successful management without available, understandable and up-to-date information. An organization’s performance must be measured and analyzed, based on adequate information. Accounting, as one of the company’s information subsystem, has the task to provide the required information to different internal or external stakeholders by financial statements. Analyzing the used methods, six groups of valuation methods can be defined, which try to measure the company’s value: balance sheet oriented, income statement oriented, mixed oriented, cash flow oriented, value creation oriented and options oriented methods. The aim of this research is to find out which performance indicators can be designed using financial statements’ items and how we can organize the accounting department in order to meet the managers’ information needs. In connection with this, the quality of the information included in financial statements is also an interesting question.
| Item Type: | Conference or Workshop Item |
|---|---|
| Journal or Publication Title: | Proceedings of the Challenges for Analysis of the Economy, the Businesses, and Social Progress : International Scientific Conference Szeged, November 19-21, 2009 |
| Date: | 2010 |
| ISBN: | 978-963-06-9558-9 |
| Page Range: | pp. 1287-1298 |
| Related URLs: | http://acta.bibl.u-szeged.hu/57418/ |
| Uncontrolled Keywords: | Számvitel, Szervezés - vállalati, Teljesítményértékelés |
| Additional Information: | Bibliogr.: 1298. p. ; összefoglalás angol nyelven |
| Date Deposited: | 2019. May. 15. 11:36 |
| Last Modified: | 2022. Nov. 08. 13:09 |
| URI: | http://acta.bibl.u-szeged.hu/id/eprint/57872 |
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