Topic 10. ANALYSIS OF EFFICIENCY OF FINANCIAL AND ECONOMIC ACTIVITY - Diagnostic of enteprise

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Topic 10. ANALYSIS OF EFFICIENCY OF FINANCIAL AND ECONOMIC ACTIVITY 10.1. General characteristics of performance indicators Performance indicators are divided into indicators of expenditures and resource type. To indicators of a expenditures type refers the expenditures of production and sales of products. Expenditures type indicators are used to assess the effectiveness of current costs. When constructing indicators of the resource type, the result is commensurate with the value of the total resources. This type of indicators is used to assess the efficiency of production and financial resources.