The need for performance evaluation appears from the importance of the assessment of the available resources usage, the identification of the economic resources potential for future use and the capacity to generate cash flows. Practice has held a number of tools that provide information needed...

Throughout the last years the financial economic crisis has seriously affected the worldwide economies and what we know is that the risk is a phenomenon that appears daily in each company’s activity. It is seen as the probability of an event and its consequences. Each company needs to take...