THE ANALYSIS OF THE PERFORMANCE OF COMPANIES BASED ON THE ECONOMIC VALUE ADDED

Miron Vasile Cristian Ioachim and Focsan Eleonora Ionela
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Miron Vasile Cristian Ioachim: 1 DECEMBRIE 1918 UNIVERSITY OF ALBA IULIA
Focsan Eleonora Ionela: 1 DECEMBRIE 1918 UNIVERSITY OF ALBA IULIA

Annals - Economy Series, 2017, vol. 1, 181-190

Abstract: The economic added value is a key indicator in the analysis of the performance of economic entities. The study of this concept is the result of assumptions and premises that represent the basis for formulating the main goals that we set to achieve. The central objective of the analysis is to demonstrate that the classical method of analysis based on economic added value is a perfectible one. To achieve this objective, the analysis was divided into several sub-objectives: a theoretical approach that had the aim of presenting the current state of knowledge in the field of the analysis based on economic added value, and an empirical approach. The empirical approach pursued to the analysis of a company from the Romanian energy sector based on the economic added value, and aimed to propose an alternative to the classical method of analysis based on economic added value. Results of the analysis showed that the concept of economic added value is perfectible and adaptable to different informational needs of the stakeholders, but have raised some limitations that may be encountered when analyzing performance based on economic added value.

Keywords: economic value added; economic performance; factorial analysis. (search for similar items in EconPapers)
Date: 2017
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