文章基本信息

标题：Aproximación al Valor Económico Agregado (Economic Value Added, EVA) en organizaciones públicas.
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作者：Wilson Alberto Díaz Álvarez
期刊名称：Universidad & Empresa
印刷版ISSN：0124-4639
电子版ISSN：2145-4558
出版年度：2009
卷号：11
期号：16
页码：215-241
语种：Spanish
出版社：Rosario University
摘要：This document tries to show the application and variation of the Economic Value Added (EVA) in organizations of the public sector. In calculation and analysis, the specific conditions of these organizations must be considered, such as the conception of public value, where the citizen is a shareholder and at the same time belongs to several groups of interest (stakeholders), transaction and agency costs, the wide separation of the property, the infl uence of the laws in management (especially fi nancial management), type of produced goods and given services and the managing of the fi nancial information.
关键词：EVA; value added; public sector;EVA; valor agregado; sector público.