ABSTRACT: Performance is a complex indicator that has represented and represents a priority, an assurance of profitable economic results, and also a hard to reach indicator. Given the importance and necessity of measuring the financial performance of the economic entities, the purpose of this article is to present concepts regarding the financial performance: typology, importance, indicators that measure the performance. Research shows that the financial performance represent a measure of profit, growth, productivity, value creation, being a complex indicator that confirms the profitability of the business, and assessment of performance implies satisfy the requirements of the stakeholders. To be performing, an entity must have well-established objectives, compete for their achievement, achieve the desired results, and satisfy the requirements of the participants in its economic and social life.