Evaluation of Financial Performance of Enterprises in IT Sector

被引：10

作者：

Malichova, Eva ^{[1
]}

Durisova, Maria ^{[1
]}

机构：

[1] Univ Zilina, Fac Management Sci & Informat, Univ 8215-1, Zilina 01026, Slovakia

来源：

INTERNATIONAL SCIENTIFIC CONFERENCE: BUSINESS ECONOMICS AND MANAGEMENT (BEM2015) | 2015年 / 34卷

关键词：

financial performance; financial indicators; information technology; sector;

D O I：

10.1016/S2212-5671(15)01625-1

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Measurement of financial performance of enterprises and its evaluation belongs to basic identifiers of the overall success of the enterprises in the market. Knowing the indicators representing financial performance related to the dynamic environment, where the enterprises operate, and also related to the ongoing pressure of their surroundings on improvement is a key element by increasing the competitiveness and strengthening the position in the market. Although the usage of nonfinancial indicators is still more often promoted, financial indicators are able to factually and accurately evaluate condition of an enterprise based on its previous development. The aim of this article is evaluation of financial performance of enterprises operating in IT sector based on the setting of financial indicators, which specify their performance in the best way, while operating results of the enterprises are analyzed using chosen financial indicators. Taking the ability of indicators into account, the performance of given enterprises in IT sector is going to be defined in the best possible way. (C) 2015 The Authors. Published by Elsevier B.V. This is an open access article under the CC BY-NC-ND license

引用

页码：238 / 243

页数：6