文章基本信息

标题：Economic Value Added (EVA) as an Indicator for Financial Decisions
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作者：Cristina Mihaela ONICA
期刊名称：Annals of Dunărea de Jos University. Fascicle I : Economics and Applied Informatics
印刷版ISSN：1584-0409
出版年度：2019
期号：3
页码：1-8
出版社：Dunarea de Jos University of Galati
摘要：The economic added value is an indicator that represents a performance measurement of the real economic profit obtained by a company, which allows to predict the company’s success or failure over a certain period of time. The use of EVA in the measurement of a company’s financial and economic performances is considered to be better due to the fact that it offers a basis for a comparison between companies, by taking into account both the cost of capital and the company’s degree of risk. The study of economic value became a widely debated issue nowadays because the main objective of any company is maximizing shareholders’profits.
关键词：Economic added value; Net operating profit; The cost of capital; Performance; Analysis; Capital