THE ANALYSIS OF FINANCIAL AND NON-FINANCIAL INDICATORS, ESSENTIAL COMPONENT OF APPRECIATING THE GLOBAL PERFORMANCE

Considering the more and more stringent need for economic recovery and development at a national and international level, an important role falls under the responsibility of economic entities' performance, given the more intense competition for each market segment, and the globalization mechanisms that remove the weak actors. The beginning of the third Millenium and implicitly the international financial crisis have brought to analyze numerous issues regarding the business environment and company performance. The difficulties of financial analysis in forecasting the issues that could arise have led to a reconsideration of the main concepts of: operational tools, knowledge method that imposes the establishment of economic-financial analysis type, establishing the content of the economic-financial analysis process, and finally establishing the methods and techniques of economic-financial analysis. Considering the macroeconomic evolution, we cannot ignore the social and environmental aspects that can incur loss to economic entities, especially to multinational companies, losses that can become real as: market shares and fiscal revenue decrease, less clients, various greening costs, marketing campaigns to regain the trust of consumers in their products and services. Due to all these reasons, the old tools regarding the company's performance are no longer sufficient to determine these indicators. Now, there needs to be a clear distinction between accounting profit and economic profit. The theme of this research „The Analysis of Financial and Non-financial Indicators, Essential Component of Appreciating the Global Performance”, looks to underline one of the most important aspects of the new economic reality, marked by change, transparency, knowledge, collaboration, interactivity, but also by a special interest given to human factor.