Results 251 to 260 of about 14,272,431 (286)

Non-Financial Indicators and Strategic Management Accounting

2012
For Anthony (1965, p. 17), management control is ‘the set of accounting and financial verification tools based on predefined objectives’; in other words, a verification planning process. The conventional approach to management accounting discloses a tension among the processes of strategic management, management control and operational control. Johnson
Evelyne Poincelot, Gregory Wegmann
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RESPONSIBILITY CENTERS: FROM FINANCIAL TO NON-FINANCIAL INDICATORS

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA, 2020
This article explores the possibility of using the principles of forming responsibility centers different from the principle of linking to the financial structure, based on business processes that make up the model of the company. The approaches to the organization of areas of responsibility for non-financial indicators in economic entities are ...
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Data Mining of Corporate Financial Risks: Financial Indicators or Non-Financial Indicators

2009 International Conference on Management and Service Science, 2009
Taking 164 ST (Special Treatment) listed companies in China's stock market and 328 paired risk-free companies as samples, this paper, adopting Logistic Multiple Regression Model to do multi-step regression analysis, performs data mining to study the relationship between the relative financial and non-financial indicators and the corporate financial ...
Ping-lin He, Zhong-fu Yu, Jie Tao
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Impact of non-financial indicators on managing corporate value growth

Экономика и предпринимательство, 2021
В статье дана оценка результатов эмпирических исследований ученых о влиянии нефинансовых факторов на рыночную стоимость компаний и необходимости их учета наравне с финансовыми при управлении ростом их капитализации. Рассмотрена динамика рыночной стоимости и нефинансовых показателей социальной и экологической ответственности на примере компаний ...
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Agribank and non-financial business performance indicators

Journal of Finance & Accounting Research
Agribank, as a major state-owned bank in Vietnam, has consistently achieved strong business results. In addition to financial indicators, Agribank has placed significant emphasis on non-financial metrics, particularly in sustainability and social responsibility.
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RECOMMENDATIONS FOR NON-FINANCIAL INDICATORS MODEL CONSTRUCTING

Высокие технологии и инновации в науке: сборник статей LIX международной научной конференции (Санкт-Петербург, Январь 2025)
Текущие методы управления цифровой трансформацией теряют свою эффективность, не успевая за изменениями современной бизнес-среды. В статье представлены рекомендации по построению модели нефинансовых показателей эффективности продукта и предприятия в целом, учитывающие современные особенности и изменчивость бизнес-среды.
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Financial and non-financial indicators for assessing a company's sustainability

Eurasian Business Conference 2025 “Sustainable Business Practices: Turning Challenges into Long-lasting Innovations”
The assessment of corporate sustainability has evolved from an exclusively financial analysis to a complex framework that integrates economic, social, and environmental dimensions. In the current context, both globally and in the Republic of Moldova, sustainable corporate performance is increasingly linked to the use of non-financial indicators and to ...
Ecaterina Burlea, Ana Spînu
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Identification of the Non-financial Indicators of the Organization’s Quality

2019
The priority of every business subject is to evaluate the quality of the organization. The owners of the organization evaluate the quality in terms of the return on investment and of appreciation of the invested capital. The management understands the quality relating to the aspects such as company’s prosperity, stable market share, satisfied and loyal
Šimonová, Stanislava, Vrabcová, Kristýna   +1 more
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Non-financial indicators and sustainability reporting. An ethnographic investigation of dilemmas

Journal of Applied Accounting Research
Purpose Attention to what the implementation of sustainability reporting (SR) can entail is ethnographically studied in this article. This practice-based study clarifies dilemmas in the “objective mirage” of non-financial indicators. We contribute to the management control literature by showing how the quest for
Boucaud, Lucas, Letiche, Hugo
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Measuring Enterprise Performance: Financial and Non-Financial Indicators

Ovidius University Annals, Economic Sciences Series, 2012
The economic environment and businesses, in particular, have evolved significantly over the past decade, becoming increasingly competitive and complex. Under these circumstances, companies have to meet a heavy burden: they need to continuously adapt their activity to dynamic market developments and develop sophisticated performance measurement ...
Ionescu Alexandra, Stefanica Virginia, Burlacu Valentin   +2 more
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