The Use of Intermediate Management Balances as a Performance Management Tool in Electricity Companies

Journal Title: Revista Romana de Statistica - Year 2014, Vol 62, Issue 1

Abstract

Starting from the assumption that the company is a place where material chances take place, and inputs thus become outputs, in the countries that use the continental accounting system, comparisons in time and space concerning the company results are made based on intermediate balances of administration. The analysis of the company performance based on intermediate balances of administration makes it possible to highlight the manner in which value is created and transferred within the company. This paper presents an analysis of expenses and incomes’ concentration based on Gini Struck coefficient. The results of this analysis represent the basis for a number of strategic managerial decisions. The article aims at presenting the relevance of intermediate balances of administration for the decision-making process within electricity companies.

Authors and Affiliations

Mihaela DUMITRU, Marian ŢAICU, Gheorghe SĂVOIU

Keywords

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  • EP ID EP126537
  • DOI -
  • Views 137
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How To Cite

Mihaela DUMITRU, Marian ŢAICU, Gheorghe SĂVOIU (2014). The Use of Intermediate Management Balances as a Performance Management Tool in Electricity Companies. Revista Romana de Statistica, 62(1), 24-35. https://www.europub.co.uk/articles/-A-126537