Aspecte teoretico-metodologice privind managementul financiar al corporaţiei

Abstract

In this article the authors investigate the modern financial management theories of corporation, which were developed to address financial performance for conceptualizing performance management, in particular the theory of economic value added (EVA), measuring the financial performance and the concept of Balanced Score, measuring the management performance. The article includes innovative elements concerning the methodology of Balanced Scorecard of corporate performance in Moldova. The methodology describes a set of performance indicators that measure sustainable outcomes in achieving the corporate strategic and specific objectives, and compare an effective value (results) with baseline values of the indicators for the reporting period, and with targets. JEL: G32; O21