Constructing Financial Indicators of Performance Evaluation from the Perspective of Cash Flow

2021 ◽  
Vol 11 (03) ◽  
pp. 258-262
Author(s):  
雪萍 梁
Keyword(s):  
Performance Evaluation ◽  
Cash Flow ◽  
Financial Indicators

scholarly journals Statement of Cash Flow - Operational Activity versus financial indicators of liquidity in the analysis of financial management

2011 ◽  
Vol 3 (2) ◽  
Author(s):  
José Roberto De Souza Francisco ◽  
Aline Rabelo Assis ◽  
Hudson Fernandes Amaral ◽  
Luiz Alberto Bertucci
Keyword(s):  
Cash Flow ◽  
Financial Management ◽  
Financial Indicators ◽  
Operational Activity

Um dos assuntos mais preocupantes para a administração das organizações é a questão da liquidez, na qual está associada ao risco e a rentabilidade do negócio. Neste sentido uma pergunta se coloca: Qual a relação entre o fluxo de caixa operacional e a liquidez da empresa? O objetivo deste artigo é verificar a relação entre a movimentação do fluxo de caixa operacional e os indicadores de liquidez com o intuito de verificar se existe uma maior eficiência na atividade de fluxo de caixa operacional corresponde à eficácia no desempenho dos índices de liquidez da empresas. Sabendo-se que a matéria-prima dos bancos é o recurso financeiro, este artigo procura pesquisar a movimentação do fluxo de caixa operacional em relação aos indicadores de liquidez da empresa. Utilizou-se a correlação entre o fluxo de caixa operacional e os indicadores de liquidez, em seguida a regressão linear para verificar a referência que os índices de liquidez exercem sofre o fluxo de caixa operacional. Conclui-se que existe pouca intensidade de relacionamento entre as variáveis fluxo de caixa operacional e índices de liquidez das instituições financeiras do setor bancos listadas na BOVESPA, constantes da Governança Corporativa, no período de 2008 e 2009.

scholarly journals Micro-economic analysis of firms differentiation

2012 ◽  
Vol 49 (No. 5) ◽  
pp. 217-224
Author(s):  
P. Bielik ◽  
Ľ. Gurčík ◽  
M. Rajčániová
Keyword(s):  
Performance Evaluation ◽  
Economic Analysis ◽  
Agricultural Production ◽  
Business Performance ◽  
Methodological Approach ◽  
Financial Indicators ◽  
Value Evaluation ◽  
Reform Period ◽  
Main Factor

After liberalisation established new relations in Slovak economy, it seemed that problems of agricultural companies differentiation would disappear. But the economic results of our companies confirm the existence of this problem. In the pre-reform period, agricultural production intensity was considered as a main factor of economic differentiation. Transformation of economy after 1990 changed the methodological approach to business performance evaluation. The interest was shifted towards the value evaluation comparing businesses with regard to financial indicators. These methods enable to classify enterprises into bonity classes and to set their sequence according to performance.

scholarly journals USE OF FINANCIAL AND NON-FINANCIAL INDICATORS IN EVALUATION OF COMPANY’S PERFORMANCE

2015 ◽  
Vol 3 ◽  
pp. 224-233
Author(s):  
Inta Kotane
Keyword(s):  
Performance Evaluation ◽  
Random Sampling ◽  
Research Method ◽  
Simple Random Sampling ◽  
Internet Survey ◽  
The Internet ◽  
Financial Indicators ◽  
Small Companies ◽  
Practical Application ◽  
Top Executives

Dimensions for the measurement of the company’s performance include financial and non-financial indicators. Many authors have carried out researches on financial and non-financial indicators, though the problems of their practical application exist, since there is no single united approach for measurement and assessment of both financial and non-financial indicators. This research is based on the former theoretical and practical researches by the author on the application of the financial and non-financial indicators to measure the company’s performance.The aim of this research was to develop a model for the small companies’ performance evaluation, based on the opinions of the owners, managers, and top executives of the small companies in Latvia. The Internet survey was used as a research method, applying a simple random sampling. The results of the research indicated that there are 17 indicators, including 10 financial and 7 non-financial indicators, which could be used for the evaluation of the small companies’ performance and for modelling the company’s net turnover. 

Determinants of the Performance of African Microfinance Institutions

2014 ◽  
Vol 3 (4) ◽  
pp. 45-58 ◽  
Author(s):  
Mohamed Wajdi Triki ◽  
Younes Boujelbene
Keyword(s):  
Factor Analysis ◽  
Performance Evaluation ◽  
Literature Review ◽  
Financial Performance ◽  
Social Performance ◽  
Financial Indicators ◽  
Microfinance Institutions ◽  
Mena Region ◽  
Financial Transparency

Performance evaluation is part of the chain of financial transparency which involves the production, verification, analysis, synthesis, dissemination and use of information on the financial performance of a micro-finance institution (MFI). In this study, the authors will try to show the convergence or divergence between social performance and the financial performance by answering the following question: are there to arbitration / compatibility between the two types of performance. To answer this question, this study will be organized in such manner the first section outlines a brief literature review of microfinance in terms of both welfarist approaches (social) and institutionalists. The second section describes the characteristics of the sample of 141 MFIs in 21 countries in the MENA region and Africa based on the year of 2005 and 2010. By defining the variables that identify each type of performance with a new index created for social performance called “Depth of Outreach” (noted DEPTH). The financial performance is described by financial indicators namely profitability, portfolio quality and productivity. The authors finish this study by a third section which presents the main results of a factor analysis applied to the sample in order to study the nature of relationship between the two types of performance.

scholarly journals Identify the Appropriate Key Performance Indicators for Evaluating the Performance of Construction Companies in Iraq

2018 ◽  
Vol 7 (4.20) ◽  
pp. 459
Author(s):  
Ali S. Tofan ◽  
Hatem K. Breesam
Keyword(s):  
Performance Evaluation ◽  
Performance Indicators ◽  
Current Method ◽  
Key Performance Indicators ◽  
Financial Indicators ◽  
Work Efficiency ◽  
Construction Companies ◽  
Construction Market ◽  
The World ◽  
Comprehensive Framework

After 2003, Iraqi market has been opened in front of the world. Many of international companies have entered to the Iraqi construction market. This has led to high competition between construction companies, especially the governmental companies under the Ministry of Construction and Housing. Competition has put a strong pressure on the construction companies to continuously improve their performance. There has been a lot of research for measuring performance at the project's level, but there is a clear lack of research on the performance measurement at the companies' level. The current method of performance evaluation is relying solely on financial indicators, which cannot be the only factor for evaluating performance. Other indicators such as customer's satisfaction, work efficiency, effective planning, etc. have become of great importance to the company success. The research aims are to identify the appropriate set of key performance indicators to measure the performance of construction companies in Iraq. A questionnaire forms have been distributed which includes main performance indicators that derived from the previous studies which affect the construction companies. in conclusion, 10 KPIs selected for the construction companies that can be the start point to make a comprehensive framework for the construction companies in Iraq.  

scholarly journals FINANCIAL DISTRESS DI BUMN INDONESIA DAN FAKTOR-FAKTOR YANG MEMPENGARUHI INVESTASI, LEVERAGE DAN CASH FLOW OPERATION TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN BUMN

2020 ◽  
Vol 3 (2) ◽  
pp. 226-243
Author(s):  
Aries Widya Gunawan ◽  
Aminullah Assagaf ◽  
Nur Sayidah ◽  
Alvy Mulyaningtyas
Keyword(s):  
Cash Flow ◽  
Financial Distress ◽  
Capital Investment ◽  
Control Variable ◽  
Secondary Data ◽  
Managerial Compensation ◽  
Financial Indicators ◽  
Working Capital ◽  
The Government ◽  
Investment Growth

This study aims to analyze the effect of managerial compensation, working capital, investment growth, and cash flow operations on financial distress in state-owned companies. This study uses several independent variables that empirically affect operating cash flow that has an impact on SOE financial distress. This study also uses financial indicators as control variables to limit the influence of factors or other variables outside the independent variable. The control variable used in this study is leverage. The researcher selected secondary data from 2014-2017 from a sample of 19 State-owned enterprises that received subsidies or equity participation from the government. The analytical method used is a statistical approach through the classical assumption test and linear regression model. The results of this study indicate that Working Capital and leverage have an influence on Financial Distress. Management Compensation, Investment Growth, and Cash Flow Operations have no influence on Financial Distress.  

8. Accounting as control

2014 ◽  
Author(s):  
Christopher Nobes
Keyword(s):  
Performance Evaluation ◽  
Cash Flow ◽  
Balanced Scorecard ◽  
Economic Resources ◽  
Coordination Control ◽  
Strategic Objectives ◽  
Balanced Scorecards ◽  
And Performance ◽  
Cash Flow Forecasts ◽  
High Level

How does budgeting work, and how is it useful? What are standard costs and how do they help in controlling production? How can a balanced scorecard improve control? ‘Accounting as control’ looks at some ways in which accounting can be used by managers to control their organizations. The two main high-level purposes of budgeting are to optimize the use of the economic resources within the firm in order to maximize profit, and to help the firm to achieve its overall strategic objectives. Six aspects of budgeting are considered: planning, motivation, delegation, communication/coordination, control, and performance evaluation. Cash flow forecasts, flexible budgeting, zero-base budgeting, standard costings, and balanced scorecards are also explained.

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