Some remarks concerning the indicators for appreciation the performance and the value created by the enterprise

Abstract

The appreciation of the performances of the enterprise are made, as a rule, by ways of indicators which are of accounting type, the result of financial exercise, profit or loss, being mostly used. This result can be determined differently, according to approaches of patrimonial, economic or financial nature. Due to the handling potential of this indicator, the attention of the analysts focused in time also on other computing patterns, uninfluenced by the accounting methods and techniques used by the enterprise. The investors’ need of information determined the conception of some performance computing models based on the concept of creating value for the shareholders. Among these, those which express the ability of the enterprise to create value on long term, based on discounted cash flow, are the most appreciated. Nevertheless, within the Romanian economic context, the most used performance indicators are still of accounting nature for being accessible and understandable.