Addressing the Concept of Performance and its Quantification in Romanian and French Vision

Optimization of entities’ activity is subject to a continuous process of collecting and processing information, process considered so that it contributes to assist decision-making process. Managers manage the future and regularly report entity’s present to it. Adopting timely decisions, based on the information provided by some specific tools of managerial accounting is increasingly desired by the managers of entities in the current uncertainty. This scientific approach aims in parallel, in Romanian and French specialized literature, the meanings given to performance concept and to the importance of its knowledge and quantification by using a current management and monitoring tool, namely the dashboard.