This article focuses on cost analysis and specific tools of Activity-Based Costing(ABC) method. After presenting the main categories of operating costs of ABC method it isswitching to presenting the most important tools for monitoring and measuring performance, suchas the dashboard, balanced...

The current business environment requires a performance management with a muchbroader framework. The article deals with the overall performance of an entity and the compositionof performance indicators that are grouped under specific dashboards: economic and financial,social and environmental....

Can we analyze the enterprise performances upon the pilot indicators? The answer is completed by analyzing and interpreting the suggested indicators. Finally, these indicators will form the enterprise dashboard, which the management will take the right decisions. The dashboard represents the...