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Measurement Indicators of the Value Creation within a company from the Romanian Seaside Hotel Industry

Trandafir Raluca-Andreea () and Mirea Marioara ()
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Trandafir Raluca-Andreea: Ovidius University of Constanta, Romania, Faculty of Law, Administrative Sciences and Sociology
Mirea Marioara: Ovidius University of Constanta, Romania, Faculty of Economical Sciences

Ovidius University Annals, Economic Sciences Series, 2014, vol. XIV, issue 2, 612-616

Abstract: The purpose of this research is to highlight the role of value creation indicators measuring the financial performance of a hotel company from the Romanian seaside. The value creation indicators are the most appreciated indicators in terms of achieving performance that involve all used resources; these indicators can be adopted for the decentralization of management decisions. In order to highlight the importance of the value creation indicators 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 the value creation indicators and the traditional methods for performance assessment.

Keywords: value creation indicators; the cash value added; the market value added; the total shareholder return. (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2014
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