出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：The performances are an important objective of management and the financial analysis uses several indicators that could measure the success of an organization. But performances may have different significances for stakeholders, depending on their necessity for information. In this paper, we present an indicator for measuring the performances of the companies, the economic value added, which is of great importance for the shareholders. Starting from the classical relation of this indicator, we present too the theoretical considerations of the refined economic value added, a concept introduced by Jeffrey Bacidore. Considering these two modalities of calculating the economic value added, we carry out a comparative analysis between these variants, with an exemplification on a case study.
关键词：economic value added; refined economic value added; cost of equity.
