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Journal articles on the topic 'Non-financial indicators'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

SOROKINA, V. V. "RESPONSIBILITY CENTERS: FROM FINANCIAL TO NON-FINANCIAL INDICATORS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1, no. 3 (2020): 80–85. http://dx.doi.org/10.36871/ek.up.p.r.2020.03.01.012.

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This article explores the possibility of using the principles of forming responsibility centers different from the principle of linking to the financial structure, based on business processes that make up the model of the company. The approaches to the organization of areas of responsibility for non-financial indicators in economic entities are considered. It is proposed to improve the responsibility system on the basis of a balanced scorecard within the framework of the business model.

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Gorodilov, M. A., and A. S. Belyaev. "Non-financial Indicators of Fraudulent Bankruptcy." Accounting. Analysis. Auditing 6, no. 3 (2019): 25–31. http://dx.doi.org/10.26794/2408-9303-2019-6-3-25-31.

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The article considers what indicators in addition to the existing methods could be used as indication of deliberate bankruptcy. The analysis of the patterns identified during forensic accounting examinations in order to find the signs of fraudulent bankruptcies shows that there should exist non-financial indicators of a company’s preparation to fraudulent bankruptcy. The authors analyze the economic activity of seven organizations in the period preceding their filing for bankruptcy. These data were systemized and subjected to further examination. The analysis resulted in determining two non-fi

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Зубарев, И. С. "Management of financial and non-financial indicators of enterprise." Экономика и предпринимательство, no. 7(120) (July 9, 2020): 1026–29. http://dx.doi.org/10.34925/eip.2020.120.7.211.

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В статье рассмотрены вопросы анализа внутренней информации, которая получается при обработке первичных документов, обобщающих или группирующих информацию и формирующих необходимые отчеты. Анализируя и обобщая полученную информацию, руководители разных уровней определяют будущие варианты развития различных производственных ситуаций, прогнозируют тенденции и динамику, формулируют соответствующие тактические или стратегические шаги для развития бизнеса. The article deals with the analysis of internal information that is obtained in the processing of primary documents that generalize or group info

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Parfenova, M. V., and N. A. L'vova. "Assessment of Russian non-financial companies' systemic risk in financial stability monitoring." Finance and Credit 26, no. 4 (2020): 724–43. http://dx.doi.org/10.24891/fc.26.4.724.

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Subject. The article addresses the issues of financial stability monitoring as part of macroprudental supervision and regulation. The study concerns non-financial companies as a source of systemic risk for the national financial system. There are a lot of discussions about monitoring of systemically important borrowers under the auspices of the Russian Regulator. Objectives. Research is aimed at developing a methodology for assessing the systemic risk of Russian non-financial companies. Methods. We propose a set of indicators to assess the systemic risk derived from non-financial companies in

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Dobrovic, Jan, Maya Lambovska, Peter Gallo, and Veronika Timkova. "NON-FINANCIAL INDICATORS AND THEIR IMPORTANCE I." Journal of Competitiveness 10, no. 2 (2018): 41–55. http://dx.doi.org/10.7441/joc.2018.02.03.

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Wang, Lu Zhuang, Si Meng Zhang, and Jia He. "Financial Failure Analysis Based on both Financial and Non-Financial Indicators with Financial Materilas." Applied Mechanics and Materials 63-64 (June 2011): 1009–12. http://dx.doi.org/10.4028/www.scientific.net/amm.63-64.1009.

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By means of factor analysis and logistic regression approaches, this paper predicted financial failures of Chinese listed companis in 2009 from the published data in 2006 of those companies. The study confirmed that by introducing non-financial indicators, the predictive power of financial failure analysis model has been further improved, from 80.77% up tp 86.54%.

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Vorobei, Svitlana. "Fiscal issues of entities’ non-financial reporting." Economics of Development 20, no. 2 (2021): 1–9. http://dx.doi.org/10.21511/ed.20(2).2021.01.

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The article identifies areas for strengthening the information value of non-financial reporting data, in particular in terms of its fiscal issues. The author substantiates the issues of disclosure of data on the impact of uncertainty on the entities’ activities based on the results of the analysis of scientific publications and generally accepted international documents. It is proved that high-quality non-financial reporting can serve as one of the tools for attracting additional funding for eliminating the consequences of the COVID-19 pandemic. The article highlights the results of the analys

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8

Kotane, Inta. "USE OF FINANCIAL AND NON-FINANCIAL INDICATORS IN EVALUATION OF COMPANY’S PERFORMANCE." CBU International Conference Proceedings 3 (September 19, 2015): 224–33. http://dx.doi.org/10.12955/cbup.v3.605.

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Dimensions for the measurement of the company’s performance include financial and non-financial indicators. Many authors have carried out researches on financial and non-financial indicators, though the problems of their practical application exist, since there is no single united approach for measurement and assessment of both financial and non-financial indicators. This research is based on the former theoretical and practical researches by the author on the application of the financial and non-financial indicators to measure the company’s performance.The aim of this research was to develop

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9

Coram, Paul J., Theodore J. Mock, and Gary S. Monroe. "Financial analysts' evaluation of enhanced disclosure of non-financial performance indicators." British Accounting Review 43, no. 2 (2011): 87–101. http://dx.doi.org/10.1016/j.bar.2011.02.001.

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10

Guthrie, James, and Ruth Neumann. "Economic and non-financial performance indicators in universities." Public Management Review 9, no. 2 (2007): 231–52. http://dx.doi.org/10.1080/14719030701340390.

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11

Kotane, Inta. "Evaluating the importance of financial and non-financial indicators for the evaluation of company’s performance." Management Theory and Studies for Rural Business and Infrastructure Development 37, no. 1 (2015): 80–94. http://dx.doi.org/10.15544/mts.2015.08.

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The topicality of the research is determined by the studies on financial and non-financial indicators by many authors, although there are difficulties in their practical use since there is no united approach in the measurement and evaluation of both financial and non-financial indicators. The current research is based on the earlier theoretical studies by the author on the use of the financial and non-financial indicators in the evaluation of the company’s performance; as a result of the previous research the groups of the financial and non-financial indicators were established and later on us

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12

Aina'a, Abdulsalam Mohammed Mahdi. "Proposed Financial Indicators for Measuring the Efficiency of Resource Development in Non-Governmental Organizations." Journal of Social Studies 31, no. 5 (2025): 25–53. https://doi.org/10.20428/jss.v31i5.2923.

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Proposed Financial Indicators for Measuring the Efficiency of Resource Development in Non-Governmental Organizations This study examined proposed financial indicators to measure the efficiency of resource development in non-governmental organizations (NGOs). The aim was to enable NGOs, official authorities, donors, and contributors to evaluate the financial performance of NGOs in terms of resource development. The proposal included eight financial indicators categorized into four main dimensions: total revenues and donations, general revenues and donations, restricted revenues and donations, a

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Faizova, S., M. Ivanova, S. Sannikova, and O. Varyanichenko. "PROBLEMS OF FORMATION OF FINANCIAL-INVESTMENT PROJECTION OF A BALANCED SCORECARD IN VALUE-BASED ENTERPRISES OF MINING-METALLURGICAL COMPLEX." Financial and credit activity: problems of theory and practice 1, no. 36 (2021): 68–75. http://dx.doi.org/10.18371/fcaptp.v1i36.227623.

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The directions of improving the methodical principles of Balanced Scorecard as a system of strategic enterprise management have been highlighted. The need to avoid the simplified mechanistic dividing of the indicators into financial and non-financial ones has been substantiated; the authors have also disputed the corresponding binding of financial indicators mainly to tangible assets and financial strategic prospects, and non-financial indicators — to intangible assets and non-financial projections of the strategy. The criteria of strategic targeting, efficiency and functionality have been def

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Shevchuk, Nataliia. "Integrated Reporting in Natural Capital Management." Oblik i finansi, no. 1(95) (2022): 32–41. http://dx.doi.org/10.33146/2307-9878-2022-1(95)-32-41.

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In recent decades, society has faced large-scale natural and social problems and therefore demand greater responsibility from enterprises in using natural resources. The purpose of the article is to substantiate the prospects for the development of integrated reporting to ensure the formation of reliable information for the management of natural capital. The practice of formation and disclosure of financial and non-financial information by the largest agricultural enterprises of Ukraine was assessed. The study shows that Ukrainian enterprises are actively introducing the preparation of non-fin

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15

Syifa, Dea, and Wiwi Idawati. "Financial, Non-Financial Indicators dan Corporate Governance terhadap Prediksi Financial Distress Perusahaan Sektor Transportasi." Media Ilmiah Akuntansi 11, no. 1 (2023): 23–46. http://dx.doi.org/10.34208/mia.v11i1.33.

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Financial distress is a condition where the company experience a deteriorating stage of the financial situation before bankruptcy. This study aimed to prove the influence of financial, non-financial and corporate governance indicators on financial distress in transportation sector listed on the Indonesian Stock Exchange periods 2016-2020. This study used the Springate method (S-score) to measure the level of financial distress. The sample was obtained by purposive sampling method in obtain 21 companies in transportation sector. The data used is secondary data in the form of annual reports from

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Fedorova, E. A., D. O. Afanasev, R. Nersesyan, and S. V. Ledyaeva. "Impact of non-financial information on key financial indicators of Russian companies." Journal of the New Economic Association 46, no. 2 (2020): 73–96. http://dx.doi.org/10.31737/2221-2264-2020-46-2-4.

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de Jesus, Leandro Fernandes, Juliana Molina Queiroz, Marcelo Álvaro da Silva Macedo, Cláudia Ferreira da Cruz, and Fernanda Filgueiras Sauerbronn. "The Relationship between Financial and Non-Financial Indicators for Health Plan Operators." Contabilidade, Gestão e Governança 22, no. 3 (2019): 316–33. http://dx.doi.org/10.21714/1984-3925_2019v22n3a1.

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ПОЧЕКУТОВ, М. П., and В. В. ПОЛЯКОВА. "SPECIFICS OF THE ANALYSIS OF FINANCIAL AND NON-FINANCIAL PERFORMANCE INDICATORS IN THE E-COMMERCE INDUSTRY." Экономика и предпринимательство, no. 11(148) (May 13, 2023): 709–12. http://dx.doi.org/10.34925/eip.2022.148.11.136.

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В статье затронута актуальная тема финансового анализа для динамично развивающейся отрасли e-commerce. Компании e-commerce функционируют в России в сложившихся условиях, вызванных эпидемией коронавирусом и санкционного давления, требующих всестороннего анализа финансовых и нефинансовых показателей при принятии аналитических и управленческих решений. Представлены основные показатели, используемые в оценке финансового положения компании e-commerce. Особое внимание уделено анализу показателя деятельности GMV. The article touches upon the topical topic of financial analysis for the dynamically dev

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Kotāne, Inta. "THE ASSESSMENT OF FINANCIAL AND NON-FINANCIAL INDICATORS IN EVALUATING THE PERFORMANCE OF A COMPANY." Latgale National Economy Research 1, no. 5 (2013): 129. http://dx.doi.org/10.17770/lner2013vol1.5.1156.

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In this article the findings of a survey of entrepreneurs’ viewpoint are collected. It is carried out with an aim of clarifying the importance of financial and non-financial indicators in evaluating the performance of a company as well as the factors that influence the impartiality of financial and non-financial indicators and the factors that interfere with financial and non-financial analysis of a company. The topicality of this research is based on the reason that many authors have carried out research into the systems of financial and non-financial indicators. However, the arising issues a

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20

Yudhaningsih, Ni Made, and Anak Agung Elik Astari. "LITERATUR REVIEW KINERJA ORGANISASI KINERJA FINANCIAL DAN NON FINANCIAL." Jurnal Ilmiah Satyagraha 3, no. 2 (2020): 127–39. http://dx.doi.org/10.47532/jis.v3i2.176.

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Some previous studies that improve performance use different indicators or dimensions and to date cannot be improved. Literature reviews are made to review organizational resolutions rather than prior research, evaluating, categorizing, and analyzing critical instruments used to improve organizational performance. After considering the literature on new product sizes, ask for three dimensions to determine the level of new products, namely financial criteria, customer criteria and opportunity criteria.

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21

Kotane, Inta. "Impact of the company’s main budgeting objectives on the evaluation of importance of financial and non-financial indicators." Environment. Technology. Resources. Proceedings of the International Scientific and Practical Conference 2 (June 17, 2015): 158. http://dx.doi.org/10.17770/etr2015vol2.270.

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<p>Financial planning forms a basis for the company’s management and determines the company’s objectives; the achievement of these objectives is measured using financial and non-financial indicators. The main budgeting objectives affect the importance of financial and non-financial indicators, thus, contributing to the achievement of the goals. The topicality of the research is determined by the fact that the financial and non-financial indicators have been examined by many authors; however, there exist problems regarding their practical application, since still there is no a consistent

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22

Daliri, Hamidreza, Aliakbar Ramezani, Seyed Hossein Nasl Mosavi, and Alireza Modanlo Joibary. "Examining the Impact of Financial and Non-Financial Criteria Divergence on Bank Profitability Indicators." Business, Marketing, and Finance Open 2, no. 2 (2025): 156–65. https://doi.org/10.61838/bmfopen.2.2.15.

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The primary objective of this study is to determine the impact of divergence between financial and non-financial criteria on bank profitability indicators. Given the influence of non-financial criteria on financial criteria and, consequently, their effect on profitability indicators, the present study focuses on the concept of divergence between financial and non-financial criteria. It aims to address the theoretical and research gap concerning the divergence between these criteria and its role in bank profitability indicators. This research is classified as an applied study based on its objec

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Jánský, J., and P. Novák. "The analysis of financial situation of agricultural enterprises in productive and marginal conditions with the use of non-financial indicators." Agricultural Economics (Zemědělská ekonomika) 48, No. 9 (2012): 417–24. http://dx.doi.org/10.17221/5347-agricecon.

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The paper is focused on the evaluation of the development of financial situation of agricultural co-operatives in the CzechRepublic in 1997&ndash;2000 operating in both productive and marginal regions. The comparison of financial situation in these two groups of agricultural firms comes from the classification of firms according to productive regions. Presented results cover firms from the sample of agricultural firms observed in the RIAE Praha. Development tendencies of agricultural co-operatives in these two regions are analysed by means of chosen debt, liquidity, activity and profitabil

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Hálek, Vítězslav, Anna Borkovcová, and František Hašek. "Non-financial Indicators in the Valuation Process – Actual Trends." E+M Ekonomie a Management 23, no. 1 (2020): 60–74. http://dx.doi.org/10.15240/tul/001/2020-1-005.

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Kutum, Imad, and Khaled Al-Jaberi. "Jordan Banks Financial Soundness Indicators." International Journal of Finance & Banking Studies (2147-4486) 4, no. 3 (2016): 44. http://dx.doi.org/10.20525/ijfbs.v4i3.224.

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<p><em>The aim of this research paper is to examine the Jordanian banks using financial soundness indicators. This is to establish if Jordanian banks were affected because of the 2007/2008 financial crisis and determine the underlying reasons. The research paper was conducted on 25 banks in Jordan listed in the countries securities exchange. The research methodology used consisted of examining the banks financial records in order to derive four crucial Basel III ratio such as the capital adequacy ratio, the leverage ratio, the liquidity ratio and finally the Total Provisions (As %

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Bogicevic, Jasmina, Violeta Domanovic, and Bojan Krstic. "The role of financial and non-financial performance indicators in enterprise sustainability evaluation." Ekonomika 62, no. 3 (2016): 1–13. http://dx.doi.org/10.5937/ekonomika1603001b.

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Chen, Jun, Talgat Yerzhanov, Svetlana Shcheglova, and Anar Mirzayev. "Assessing privatization efficiency in CIS countries: financial, non-financial, and GDP-linked indicators." European Journal of Government and Economics 12, no. 2 (2023): 157–74. http://dx.doi.org/10.17979/ejge.2023.12.2.9850.

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This study investigates the impact of privatization on the relationship between gross capital accumulation, employment, labor resources, government spending, and gross domestic product (GDP) in Commonwealth of Independent States (CIS) countries. Employing econometric analysis and cointegration evaluation, the study reveals that privatization has had a mixed impact on CIS economies. While privatization has contributed to increased capital accumulation and employment in some countries, it has also led to reduced labor resources and government spending in others. The study also finds that governm

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Docekalova, Marie Pavlakova, and Alena Kocmanova. "Evaluation of the Effectiveness of Manufacturing Companies by Financial and Non-financial Indicators." Procedia - Social and Behavioral Sciences 213 (December 2015): 491–96. http://dx.doi.org/10.1016/j.sbspro.2015.11.439.

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Moiseeva, E. N. "Experience in Generating Non-Financial Reports in Enterprises." Accounting. Analysis. Auditing 6, no. 6 (2020): 76–86. http://dx.doi.org/10.26794/2408-9303-2019-6-6-76-86.

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Current economic conditions, integration processes and the increased international cooperation challenge large enterprises to implement and develop the principles of transparency of accountability. In this regard, the development, implementation and use of a standardized list of non-financial indicators is relevant. Despite the absence of a single approved definition of non-financial reports or non-financial indicators, this topic is actively discussed not only by the analysts from the point of view of possible investments or assessment of the well-being of a particular company, but also gover

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Subaeti Subaeti, Kamaludin Kamaludin, Fachruzzaman Fachruzzaman, and Husaini Husaini. "Non-Financial KPIs: The Relationship Between BUMDes Personnel Performance and Financial KPIs." ePaper Bisnis : International Journal of Entrepreneurship and Management 1, no. 3 (2024): 248–65. http://dx.doi.org/10.61132/epaperbisnis.v1i3.99.

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This research aims to examine the influence of BUMDes personnel performance on financial KPIs, with non-financial KPIs serving as a mediator. The sample for this research consists of BUMDes in Bengkulu Province, with a total of 60 observations. The data used is primary data collected through questionnaires. The independent variable is BUMDes personnel performance, which is measured using four indicators: work quality, quantity of work, timeliness of work, and work effectiveness. The mediating variable is the non-financial KPI, measured by three indicators: customer satisfaction metrics, the ra

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Kountur, Ronny, and Lady Aprilia. "A Factor Analysis of Corporate Financial Performance: Prospect for New Dimension." ACRN Journal of Finance and Risk Perspectives 9, no. 1 (2020): 113–19. http://dx.doi.org/10.35944/jofrp.2020.9.1.009.

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This study aims to find the dimensions of financial indicators where both ratio and non-ratio indicators are accommodated. It is expected that the new dimensions of financial indicators be found. Both Exploratory and Confirmatory Factor Analysis is used in analyzing the data. Data are taken from 120 companies listed in Indonesian Stock Exchange (IDX). Twenty financial indicators from the financial reports of each company are identified. While it has been a common practice to use ratio in indicating financial performance, it is not common to use an individual value from financial statements as

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FOMETESCU, Adelina, and Camelia Daniela HATEGAN. "The Non-Financial Information Contribution to Value Creation for Companies." Audit Financiar 22, no. 173 (2024): 177–88. http://dx.doi.org/10.20869/auditf/2024/173/007.

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Non-financial information plays an increasingly important role in creating value for companies and has become an essential factor in modern business strategies. While financial information provides insight into a company's past financial performance, non-financial information provides a more comprehensive and contextualized view of how the company interacts with its environment, employees, customers, society and other stakeholders. The objective of the paper is to identify the contribution of non-financial information to the value creation for companies. The studied population represents the c

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Stanciu, Leontin. "Financial Stability – A Prerequisite for Sustainable Development of Non-Financial Economic Entities." International conference KNOWLEDGE-BASED ORGANIZATION 31, no. 2 (2025): 88–95. https://doi.org/10.2478/kbo-2025-0053.

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Abstract In a dynamic and volatile economic environment, the financial stability of non-financial entities is an essential pillar of overall economic health, with direct implications for the banking system, capital markets and investment dynamics. In this context, financial stability remains a strategic priority for any non-financial economic entity, as it is a prerequisite for their survival and sustainable and durable development. The ability of a non-financial economic entity to maintain its financial equilibrium also becomes an indicator of its performance and adaptability. This article ai

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Николаева-Аранович, Анастасия. "Non-Financial Factors in Creation and Preservation of Company Value in Telecommunication Industry." Journal of Corporate Finance Research / Корпоративные Финансы | ISSN: 2073-0438 17, no. 1 (2023): 90–100. http://dx.doi.org/10.17323/j.jcfr.2073-0438.17.1.2023.90-100.

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This paper investigates the impact of financial and non-financial factors on the value of companies in the telecommunications industry. Such variables as the debt ratio, tangibility, return on assets, etc. were selected as financial factors. ESG indicators were used as non-financial factors. The research topic is relevant for decision-making and the development ofrecommendations for companies, as it assesses the level of companies’ involvement in solving environmental, social, and governmental problems. The work uses data from two databases (Bloomberg and Capital IQ) for 94 companies in the te

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Solovei, T. N., and D. S. Ivanova. "Non-financial reporting of enterprises in the USSR: Relevance to the modern economy." International Accounting 23, no. 10 (2020): 1162–81. http://dx.doi.org/10.24891/ia.23.10.1162.

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Subject. Currently, the Russian economy sees the institution of non-financial reporting emerging. What it means is ambiguous. On the one hand, the country adopts the concept of public non-financial reporting and the Federal Law On Public Non-Financial Reporting is being drafted. On the other hand, experts complain about the quality and comparability of such reports. Public non-financial reporting constitutes a set of data and indicators on purposes, approaches and results of corporate performance concerning all material issues of social responsibility and sustainable development. Objectives. W

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Grytsenko, Anton, Pavel Shcherban, and Yuriy Girman. "Management of non-typical internal financial risks of financial intermediaries." European Journal of Management Issues 25, no. 2 (2017): 64–71. https://doi.org/10.15421/191709.

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<strong>Purpose </strong>– to characterize the internal risks arising in the management of the financial intermediaries (insurance company), determine their frequency and ways of crisis management of them. <strong>Design / Method / Approach.</strong> The research carried out using the methods of scientific abstraction, structural and decomposition analysis, the tools of cause-effect communication. <strong>Findings. </strong>The research describes the role and place of internal financial risks in the system of performance of the business entity and clients of the finan

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Ильина, Л. И., Н. В. Ружанская, and Ж. А. Аксенова. "Impact of non-financial indicators on managing corporate value growth." Экономика и предпринимательство, no. 3(128) (May 13, 2021): 1226–32. http://dx.doi.org/10.34925/eip.2021.128.3.246.

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В статье дана оценка результатов эмпирических исследований ученых о влиянии нефинансовых факторов на рыночную стоимость компаний и необходимости их учета наравне с финансовыми при управлении ростом их капитализации. Рассмотрена динамика рыночной стоимости и нефинансовых показателей социальной и экологической ответственности на примере компаний энергетического сектора. На основе разработки регрессионных моделей исследована степень тесноты связи между рыночной стоимостью компаний и индикаторами социальной и экологической ответственности. Спрогнозировано изменение рыночной стоимости компаний с уч

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Haryanto, Haryanto, Dade Nurdiniah, and Sri Yuli Ayu Putri. "Non-Financial Performance Indicators and Corporate Burnout: A Narrative Review." International Journal of Business, Law, and Education 6, no. 1 (2025): 556–67. https://doi.org/10.56442/ijble.v6i1.1043.

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Corporate burnout has emerged as a critical challenge in modern workplaces, particularly in organizations struggling to achieve a sustainable work-life balance. This study explores the role of management accounting in mitigating burnout through the integration of non-financial performance indicators (NFPIs), strategic budgeting for employee well-being, and workload optimization models. Adopting a narrative review approach, this research synthesizes insights from scholarly literature on management accounting, corporate governance, and occupational well-being. Anchored in Stakeholder Theory and

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Liu, Jiahui. "Empirical Research on Credit Evaluation of Real Estate Industry Based on Multi-source Data Fusion." Highlights in Business, Economics and Management 16 (August 2, 2023): 202–12. http://dx.doi.org/10.54097/hbem.v16i.10558.

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In this paper, based on the evaluation of corporate credit risk using traditional financial indicators, we will combine with non-financial data, define whether the listed company has ST in its abbreviation as a default fact, and establish a logistic model to quantitatively analyze the credit risk. In this paper, 123 listed companies in the real estate industry are used as samples, and the financial data, number of employees, percentage of shareholding of the largest shareholder, and CEO's education disclosed in the 2019 and 2020 annual reports are obtained through the Guotaian and CNRDS databa

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Arbugeri, Margarete, Maria Emilia Camargo, Antonio Jorge Fernandes, Maria Elisabeth Pereira, and Isadora Arbugeri Menegotto. "Dimensions for the Non-Financial Indicators Metric for Production Chains." International Journal for Innovation Education and Research 9, no. 1 (2021): 506–16. http://dx.doi.org/10.31686/ijier.vol9.iss1.2920.

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There's an apparent gap as in understanding how organizations measure performance. This gap is due to the nature and complexityof the Business Structure and the extent of the owner-managers who are willing to participate in the research process. Throughout the same argument, organizations within each link of the production chains do not have the understanding oftheir performance and how they should bemeasured. In order to investigate and ter a better understanding of the performance of the links this research aims to contribute to the definition of the dimmenseitieséthat are necessary to make

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Dokulil, Jiří, Boris Popesko, and Kateřina Kadalová. "Impact of Non-financial Performance Indicators on Planning Process Efficiency." International Advances in Economic Research 27, no. 4 (2021): 329–31. http://dx.doi.org/10.1007/s11294-022-09836-9.

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Mutiarni, Rita, Ubud Salim, Eko Ganis Sukoharsono, and Mintarti Rahayu. "NEW OUTLOOK FOR SHARIA COOPERATIVE PERFORMANCE MEASUREMENT IN INDONESIA." Eksis: Jurnal Riset Ekonomi dan Bisnis 16, no. 2 (2022): 83–92. http://dx.doi.org/10.26533/eksis.v16i2.962.

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Cooperatives are one of the supporters of the economy in Indonesia, but unfortunately, so far the development of cooperatives in Indonesia, especially sharia cooperatives, is still not good. This is based on a report issued by the office of cooperatives and micro, small and medium enterprises in Indonesia which states that the development of cooperatives in Indonesia is still slow. This can be seen from the financial statements of cooperatives which are used as indicators by the government to measure the performance of cooperatives, especially sharia cooperatives. This paper provides a new per

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Kumar, Nripendra, and Kunal K. Ganguly. "Non-financial e-procurement performance measures." International Journal of Productivity and Performance Management 70, no. 1 (2020): 41–64. http://dx.doi.org/10.1108/ijppm-07-2019-0353.

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PurposeThe purpose of this research paper is to identify the non-financial e-procurement performance measures and find out whether these non-financial performance measures are leading indicator of impact on firm financial performance by adoption of e-procurement in terms of reduction in production cost.Design/methodology/approachThe research model has been tested with the data collected from target procurement professionals in India. Structural equation modelling has been used for testing conceptual model hypotheses including mediation. The phantom model approach for testing multiple mediators

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Budarin, S. S. "Analysis of the relationship between financial and non-financial performance indicators of medical organizations." Healthcare Management: News. Views. Education. Bulletin of VSHOUZ 8, no. 2 (2022): 84–93. http://dx.doi.org/10.33029/2411-8621-2022-8-2-84-93.

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Maulidina, Rizky Awaliyah, Abiyajid Bustami, and Indra Maulana. "FINANCIAL AND NON-FINANCIAL FACTORS AFFECTING SUKUK IJARAH RATINGS." MSJ : Majority Science Journal 2, no. 1 (2024): 408–15. http://dx.doi.org/10.61942/msj.v2i1.110.

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This study aims to analyse what affects the rating of sukuk ijarah as seen from financial and non-financial factors. This research is quantitative research using the SPSS application. the sample of this research is companies that issue sukuk ijarah in the 2014-2018 period and are rated by PEFINDO. Indicators of financial factor variables are measured by CR (Current Ratio), ROA (Return on Asset), TATO (Total Asset Turn Over) and DER (Debt to Equity Ratio). While the non-financial factors used are the age of sukuk. The results of this research are financial ratios that affect sukuk ratings are C

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BEZVERKHYI, Kostiantyn, Nataliia PODDUBNA, and Olena MOSHKOVSKA. "International standardization of non-financial reporting." Foreign trade: economics, finance, law 128, no. 3 (2023): 83–91. http://dx.doi.org/10.31617/3.2023(128)07.

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The lack of uniform approaches to the development of non-financial reporting, the presence of various international standards of non-financial reporting, makes it impossible to develop optimal ways of developing such reporting in Ukraine, which worsens the CSR information provision of domestic business entities. The purpose of this study is to determine ways of developing non-financial reporting based on international standards with the aim of implementing it in Ukraine. For this, general scientific and special research methods were used: synthesis, induction and deduction, system analysi

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Steblyanskaya, A. N., Ai Mingye, O. V. Efimova, G. B. Kleiner, and M. А. Rybachuk. "Multi-Capital Approach for Sustainable Growth: Experience from the Oil & Gas Companies." Finance: Theory and Practice 26, no. 4 (2022): 29–43. http://dx.doi.org/10.26794/2587-5671-2022-26-4-29-43.

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Nowadays, companies traditionally use economic capital and follow the interests of profit-making by shareholders or financial structures. However, recently there has been a tendency to analyze non-financial factors affecting equity. Multicapitalism is a doctrine that studies the impact of social, environmental, and economic indicators on equity. The subject of the study is the Chinese oil and gas companies’ sustainable growth. The paper’s purpose is to consider the interdependence of non-financial indicators with the Higgins Sustainable Growth Rate (SGR) and the Ivashkovskaya Sustainable Growt

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КРАВЧЕНКО, О. В., and М. А. БОЛДЫРЕВ. "EFFICIENCY OF FINANCIAL INDICATORS IN MODELING THE RISK OF NON-FULFILLMENT OF CREDITORS' FINANCIAL CLAIMS BY MANUFACTURING COMPANIES." Экономика и предпринимательство, no. 6(155) (August 2, 2023): 1038–41. http://dx.doi.org/10.34925/eip.2023.155.6.192.

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Анализируется применимость индикаторов финансовой устойчивости компании к оценке риска неисполнения требований кредиторов компаниями обрабатывающей промышленности России. Исследуются индикаторы, характеризующие финансовую устойчивость компании в отчетном году, индикаторы динамики финансовой устойчивости компании и индикаторы, характеризующие финансовую устойчивость компании в отчетном году и году, предшествующем отчетному. Используется критерий Стьюдента. Также проводится анализ эффективности моделирования исследуемого риска с помощью анализируемых финансовых индикаторов. The applicability of

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Krasodomska, Joanna, and Ewelina Zarzycka. "Non-financial key performance indicators: regulations and guidelines versus business practice." Zeszyty Teoretyczne Rachunkowości 108, no. 164 (2020): 115–32. http://dx.doi.org/10.5604/01.3001.0014.3598.

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According to Directive 2014/95/EU, large public interest entities (PIEs) must disclose, i.a., a description of their business model, policies regarding environmental, social and employee matters, as well as non- financial key performance indicators (KPIs). The aim of the paper is to identify the practices of large PIEs operating in Poland as regards non-financial KPIs disclosures and to recognize any regularities among them. Our sample consists of 169 public companies that are required to provide non-financial dis-closures according to the Act on Accounting. The data was hand-collected from no

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Vakhturov, E. V. "INDICATOR ASSESSMENT OF THE QUALITY OF STATE REGULATION OF THE FINANCIAL SYSTEM." Intellect. Innovations. Investments, no. 2 (2025): 23–30. https://doi.org/10.25198/2077-7175-2025-2-23.

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The relevance of the article is determined by the increasing importance of state financial system regulation as the basis for economic development in new realities. The impact of sanctions on the Russian financial system requires it to develop qualitative parameters that ensure protection from emerging risks, which can be achieved by improving its regulatory mechanisms on the part of government agencies. The purpose of this article is to substantiate the choice of indicators for assessing the quality of state regulation of the Russian financial system, which can form the basis for improving th

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