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Ultima descărcare din IBN: 2021-01-14 13:58 |
Căutarea după subiecte similare conform CZU |
005.52:658.14/.17(498) (1) |
Operații în management. Direcții (301) |
Forme de întreprinderi. Finanțare (320) |
SM ISO690:2012 VOCHITA, Octav. Particulars of financial analysis in the assessment of best operating practices. In: Journal of Research on Trade, Management and Economic Development, 2015, nr. 2, pp. 91-99. ISSN 2345-1424. |
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Journal of Research on Trade, Management and Economic Development | ||||||
Numărul 2 / 2015 / ISSN 2345-1424 /ISSNe 2345-1483 | ||||||
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CZU: 005.52:658.14/.17(498) | ||||||
Pag. 91-99 | ||||||
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The assessment of operational activities of an enterprise may identify the best operational activity oriented toward the right or toward the regulated debt. Of particular interest for any decision maker mandated to manage financially an investment interest in the operational activities of an enterprise is and determine the best operational practice. In the first case the objective seeks a proportional reduction of all claims covered specific and in the second case a proportional increase in all specific rights covered. The setting of the best operational practice is geared towards a feasible opportunities to increase operational all rights covered along with a proportional reduction of all claims covered operational. The method proposed by the author aims to establish the best operational practices using analytical technique of data envelopment. The data obtained can be used in subsequent analyses focused on operational risk assessment, the risk of financial position and financial performance or prospectively in establishing the best operational practices for the accounting period immediately after current reference. |
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Cuvinte-cheie business valuation, determining the best operational practice, data envelopment analysis, benchmarking |
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