Financial Indicators of Balanced Scorecard. An Approach of Leasing Companies

Author:Alina CHIŢU

JEL:G23, C31

DOI:

Keywords:balanced scorecard, financial perspective, SWOT, AHP

Abstract:
Balanced scorecard highlights the ability to connect and to measure the quality of management, work environment, customer satisfaction and financial results. It appears as a performance management tool that generate interprets based on financial and non financial information held. \r\nThere are times when companies` profitability is achieved entirely by analyzing financial results. These limitations make it necessary to use non-financial reporting. Moreover, the balanced scorecard provides the ability to integrate organizational performance measurement to strategy.\r\nThis paper proposes to determine key indicators from financial perspective of the balanced scorecard, after interviewing some employees with executive function. The answers are analyzed using SWOT AHP model that is a key to determine the importance of financial indicators. It is recommended reorganizing priorities and management decisions linked with companies` profitability.\r\n

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