O NOUA DIMENSIUNE ÎN MASURAREA PERFORMATEI FINANCIARE
                     A ORGANIZATIILOR /
 A NEW DIMENSION IN ORGANISATIONS’ FINANCIAL PERFORMANCE
                        MEASUREMENT

Lector univ. dr. Aurelia Stefanescu - Academia de Studii Economice Bucuresti,
aura_ase@yahoo.com
Prof. univ. dr. Eugeniu Turlea - Academia de Studii Economice Bucuresti

Abstract:
Can you measure the financial performance of organizations based only on the accounting result?
Is the accounting department responsible for the commitments taken by the users of this financial
information interested in the flow of the company’s activities? The lag between the moment of
writing down the incomes in the accounting books and that of payment, and the moment of writing
down the expenses in the accounting books, may decide the final outcome of the financial situation
of the company. In this context, the treasury result becomes vital information.

Keywords: performance, accounting, treasury

JEL codes: M41, G30