TERMIUM Plus®

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financial performance measure [1 record]

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Record 1 2017-02-13

English

Subject field(s)
  • Financial Accounting
  • Cost Accounting
  • Operations Research and Management
CONT

The goal of a good financial performance measure is to ask how well a company has performed in terms of generating operating profits over a period, given the amount of capital tied up to generate those profits.

French

Domaine(s)
  • Comptabilité générale
  • Comptabilité analytique
  • Recherche et gestion opérationnelles
DEF

Mesure de la performance d'une entité ou d'une partie de celle-ci, permettant essentiellement de suivre et d'apprécier les aspects financiers des objectifs à réaliser ou de la stratégie à mettre en œuvre.

OBS

Parmi les mesures de la performance financière, on trouve principalement le bénéfice net et d'autres éléments de résultat, mais aussi d'autres mesures, par exemple les dépenses en immobilisations et les mesures de la valeur ajoutée.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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