期刊名称：Finante - provocarile viitorului (Finance - Challenges of the Future)
印刷版ISSN：1583-3712
出版年度：2011
卷号：1
期号：13
页码：60-65
出版社：University of Craiova, Faculty of Economics and Business Administration
摘要：In times of uncertainty and crisis the performance measurement instruments should be reanalyzed. Thus, alongside the classic indicators of performance, in business financial analysis can be used modern indicators which offer a greater flexibility and efficiency. Such a measurement indicator for financial results closely correlated with the requirement of maximizing shareholder wealth is the Economic Value Added (EVA). The economic value added reflects the real economic profits of a company and it is an effective tool for financial managers. Despite some limits, taking into account the usefulness of EVA indicator, many companies have adopted it as a part of a comprehensive management and at the same time, an incentive system that governs the financial decision-making process.
关键词：economic value added; financial instrument; performance measurement
