期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2014
卷号：14
期号：2
语种：English
出版社：Ovidius University Press
摘要：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.
关键词：value creation indicators;the cash value added;the market value added;the total shareholder return
