文章基本信息

标题：THE ECONOMIC VALUE ADDED (EVA) - A MEASUREMENT INDICATOR OF THE VALUE CREATION WITHIN A COMPANY FROM THE ROMANIAN SEASIDE HOTEL INDUSTRY
本地全文：下载
作者：RALUCA-ANDREEA TRANDAFIR
期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2015
卷号：1
期号：1
页码：36-40
语种：English
出版社：Academica Brâncuşi
摘要：The purpose of this research is to highlight the role of EVA – an indicator measuring the financial performance of a hotel company from the Romanian seaside.EVA is one of the most appreciated indicators in terms of achieving performance that involve all used resources;this indicator can be adopted for the decentralization of management decisions.In order to highlight the importance of the EVA assessment method,we performed a case study on a representative hotel company that gets positive financial results pursuant to conventional methods,aiming to outline the correlation between EVA and the traditional methods for performance assessment.
关键词：value creation indicator;the economic value added;net operating profit.