期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2017
期号：1
页码：181-190
语种：English
出版社：Academica Brâncuşi
摘要：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.
关键词：economic value added;economic performance;factorial analysis
