期刊名称：Annals of Dunărea de Jos University. Fascicle I : Economics and Applied Informatics
印刷版ISSN：1584-0409
出版年度：2019
期号：3
页码：149-156
出版社：Dunarea de Jos University of Galati
摘要：The economic added value is an indicator that represents a performance measurement of
the real economic profit obtained by a company, which allows to predict the company’s
success or failure over a certain period of time. The use of EVA in the measurement of a
company’s financial and economic performances is considered to be better due to the fact
that it offers a basis for a comparison between companies, by taking into account both the
cost of capital and the company’s degree of risk. The study of economic value became a
widely debated issue nowadays because the main objective of any company is maximizing
shareholders’profits.
关键词：Economic added value; Net;
operating profit; The cost of capital;;
Performance; Analysis; Capital
