Resumo

LEYVA FERREIRO, Grisell. Business Performance Indicators for Assessing Financial Strategies Quality. Cofin [online]. 2018, vol.12, n.1, pp. 58-75. ISSN 2073-6061.

The paper deals with different strategic subjects from the business point of view, specifically from the financial aspect. It begins with a brief introduction, where the author stressed relations that must exist between general strategy, financial strategies and decisions and the way this interdependence helps to increase efficiency and value. A new concept of financial strategies is made available to readers; a concept that includes creation of value by considering this a financial manager?s basic objective. The method that chooses the above mentioned indicators (efficiency and value) as indicators of business performance is presented. This last aspect is justified by the expert method and the use of statistical techniques.

Palavras-chave : Efficiency; financial strategies; value.

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