The article presents the general framework for measuring performance at company level, after carrying out a thorough research of managerial accounting. Detailed objectives and how to measure performance as well as performance assessment using performance indicators presented as a study object of managerial accounting through management programmes treated as a single measure, representing return on investment. The article shall also include the assessment of financial performance using financial statements and cash flows situations. The study is theoretically carried out on a company. This article concludes with the authors' conclusions on the measurement and evaluation of performance at company level.