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analysis to justify digital library projects. OCLC Systems & Services: International digital library perspectives , 26 (2): 76–79. Chen, Shimin and Dodd, J.L. (1997). Economic Value Added (EVA’m): An Empirical Examination Of A New Corporate Performance Measure? Journal of Managerial Issues , IX : 318–333. Clawson, M. and Knetsch, J.L. (1966). Economics of Outdoor Recreation . Baltimore: Johns Hopkins University Press. Cordeiro, J.J. Jr. and Kent, D.D. (2001). Do EVA adopters outperform their industry peers? Evidence from security analyst earnings forecasts


Running a business involves the risk borne by the owners. They are most often identified with failure to achieve expected rates of return by investors. The same mechanisms apply to business entities whose one of the main objectives is to maximize the profits level.

Equally important task, and according to the larger group of professional literature authors the most important is the increase of the company’s market value. Both purposes have common ground, involving the selection of indicators and instruments for the assessment of the financial condition and the value added of analyzed business entity.

The objective of this paper is to compare mechanisms used to assess the financial condition of enterprises and indicate imperfections of measures based solely on bookkeeping data derived from an annual financial report. Characteristic features and the more objective nature of economic measures, in particular such as the Economic Value Added (EVA), are presented.

: Managing & measuring knowledge-based assets, Berrett-Koehler Publishers, San Francisco 19. Ting, I.W.K., Lean, H.H., (2009), Intellectual Capital Performance of Financial Institutions in Malaysia. Journal of Intellectual Capital, 10(4), pp. 588-599 20. Trandafir R.A., (2015), The Economic Value Added (EVA) - A measurement indicator of the value creation within a company from the Romanian seaside hotel industry, Annals of the “Constantin Brâncuși” University of Târgu Jiu, Economy Series, Issue 1, vol. I / 2015

Godfrey, M. & Manikas, A. (2012). Integrating triple bottom line sustainability concepts into a supplier selection exercise. Business Education and Accreditation , 4 (1), 1–12. Godfrey M. Manikas A. 2012 Integrating triple bottom line sustainability concepts into a supplier selection exercise Business Education and Accreditation 4 1 1 12 Habib, A. & Varqa, S. B. (2014). Introducing the Double Bottom Line (DBL) Measurement Approach for the Social Business Model and the Economic Valued Added (EVA) Theory as a Measure of Financial Sustainability. World Journal of Social

mean operational efficiency evaluated by ratio indicators. The analysis of financial performance development can be made on the basis of financial ratio indicators and enable the prediction of future performance ( Kiseľáková et al., 2018 ). Most authors recommend the ratio indicators for profitability analysis, activity indicators, indebtedness indicators, cash flow indicators, market value indicators of the enterprise, and the economic value-added (EVA) indicator. 2 Research methods Based on the study of theoretical knowledge, a manufacturing company was recommended

. 963 / 30.12.2014, as amended and supplemented. [4] Cătoiu Iacob (coord.), Cercetări de marketing - tratat, Ed. Uranus, București, 2009 [5] Diana Elena Vasiu, Balteş Nicolae, Gheorghe Iulian. Economic Value Added (EVA). A structural and dynamic analysis, during 2006-2013, of the companies having the business line in industry and construction, listed and traded on The Bucharest Stock Exchange, 2015, Revista „Theoretical and Applied Economics” Ediţie Supliment 2015, pp. 343-353.