Abstract:

The performance deficit in Romania requires the establishment of good results in all areas as the only solution to save the nation, pursuing governance, information and services management, innovation and improved technology.

Performance, integrity, safety and national security must be standards for any actor involved. Performance is the essential condition in sustainable development and therefore, it is necessary to adapt to the times we live by ensuring the solution of environmental problems, climate change, resource crisis, financial crisis, globalization, eradication of corruption.

Performance auditing is a secure tool that can guide the activity of an organization, helping in the management process, through a scientific, multidisciplinary, interdisciplinary, global approach to inputs, outputs, results and impact generated in time and space. Through a systemic approach, performance auditing is the tool needed to correctly assess the impact of the organization's activity. This tool evaluates the efficiency and effectiveness of the organization's activities, services and programs by identifying cases of waste / inefficiency, highlighting good practices, practical recommendations for improving the activity.

The audit must aim at: the effectiveness and efficiency of the programs, projects and services; evaluation of the organization's internal controls, compliance with legislation, policies and good practices, information systems. The following are considered: objective (s), criteria, evidence, strengths and weaknesses, which determined the weaknesses, how convincing the evidence is, the conclusions, the impact / consequence of the reported finding.

Well-trained staff is the guarantee of an efficient activity of the organization. The future of jobs is ensured by learning and development programs in organizations, the skills required in the labor market must evolve based on socio-economic, demographic, technological factors that influence how adults learn. Introducing technology into the lifelong learning process is the most effective way to provide access to quality education anytime, anywhere. It ensures: simplifying access to educational resources, improving the learning experience, encouraging individual learning and eliminating educational disparities, improving the training of professionals in the field, reducing training costs, making training more flexible and accessible.

Enriching the M&M E-COURSE management and marketing course with a component on performance evaluation proves to be a natural continuation of the research and development activities carried out during the last years. The structure of the course with 4 modules is: Audit - fundamental notions: concept, types, standards, international experience; Performance audit in Romania; Performance audit - concept, evaluation criteria, stages; Performance auditing methodology - purpose, objectives, criteria, approach.

The paper considers the key aspects of performance, its indicators, the reporting framework that takes into account the structure, internal and external capital of the organization, and describes an example of a system for measuring performance by categories of indicators.

Keywords:

Management & Marketing, Sustainability, SME, Performance Evaluation.