Financial and non-financial performance of forestry companies
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MOROȘAN, Alexandra-Georgiana, MIHALCIUC, Camelia-Cătălina, GROSU, Maria. Performanţa financiara şi non-financiară a firmelor care activează în domeniul forestier. In: Provocările contabilităţii în viziunea tinerilor cercetători, Ed. Ediția a 6-a, 11-12 martie 2022, Chişinău. Chişinău: 2022, Ediția a 6-a, pp. 248-269. DOI: https://doi.org/10.5281/zenodo.6718964
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Provocările contabilităţii în viziunea tinerilor cercetători
Ediția a 6-a, 2022
Conferința "Provocările contabilităţii în viziunea tinerilor cercetători"
Ediția a 6-a, Chişinău, Moldova, 11-12 martie 2022

Financial and non-financial performance of forestry companies

Performanţa financiara şi non-financiară a firmelor care activează în domeniul forestier

DOI:https://doi.org/10.5281/zenodo.6718964
CZU: [005.915:005.216.1](630)
JEL: M11, M14, M41

Pag. 248-269

Moroșan Alexandra-Georgiana1, Mihalciuc Camelia-Cătălina1, Grosu Maria2
 
1 Universitatea „Ştefan cel Mare”, Suceava,
2 Universitatea "Alexandru Ioan Cuza", Iaşi
 
 
Disponibil în IBN: 6 februarie 2023


Rezumat

The current moment is characterized by constant changes in the business environment, which has a major impact on the competitiveness, development, but also the survival of any company. Entities must respond to this situation professionally and must adapt to these ongoing changes. The process of measuring a company's performance is influenced by two aspects of how the business should run. The first aspect concerns the financial perspective - the investment of the owner who expects the investment to be profitable, as well as the increase of the company's value - and the second aspect pursues the non-financial perspective, according to which enterprises represent a socio-economic system, a complex network of internal relations. and external, which must be carefully balanced. The main objective of the paper is to present on the one hand the aspects related to the position of forestry companies in the national economy, as well as the regulations according to which they operate, while focusing on companies in the N-E region, and on the other hand the main aspects related to the performance of the economic entities in the forestry field.

Cuvinte-cheie
measuring performance, financial performance, non-financial performance, financial reporting, non-financial reporting, sustainability, forestry field