he meaning diversity of the concept “performance” shows that it is viewed differently by financial information users, according to their perception, and their pursued goals. Thus, managers are focused on the general performance of the enterprise that they are managing, actual and potential investors behold performance through the prism of the achieved investment efficiency, the employees are interested in stability and enterprise development, the creditors appreciate its reliability, and the clients appreciate the quality of commercial relationships as well as company image on the market. To measure the performance of an enterprise, one must turn not only to its financial results, but also to achieve a global approach on the interdependence between internal and external parameters, quantitative and qualitative, technical and human, physical and financial, ensuring an efficient global management. As a result, the users have to seek the global performance of the company, thus characterizing the company's past, and more importantly, its future. This work, is meant to approach the enterprise performance level, from the perspective of its capacity to create positive financial flows, having in mind that most recent approaches are focused on the reflection of performance in terms of cash.