Publication: Estimarea performanţei entităţii în baza valorii economice adăugate
Date
Journal Title
Journal ISSN
Volume Title
Publisher
Academide de Studii Economice a Moldovei
Abstract
Description
Publicat in: Analele Academiei de Studii Economice a Moldovei : Ed. a 12-a / Acad. de Studii Econ. a Moldovei ; col. red.: Grigore Belostecinic. – Chişinău : ASEM, 2014. – ISBN 978-9975-75-649-5. – ISSN 1857-1433.
Nr 1/2014. – 2014. – 390 p. : fig., tab. – Texte : lb. rom., engl. – Rez.: lb. rom., engl., fr. – Bibliogr. la sfârşitul art. şi în subsol. – ISBN 978-9975-75-681-5.
[33+657]:378.633(478-25)(082)=135.1=111
In this article we examine the possibility of estimating the performance of a national economic unit through the indicator of ,,added economic value”. There are described disadvantages of indicators determined in financial statements, pointing out the reasons of using ,,added economic value” as a measurement of the efficiency and quality of managerial decisions. There are also stated advantages and disadvantages of added economic value in comparison with the calculated indicators in the base of the accounting profit, and some restrictions in using the indicator ,,economic value added” for national enterprises.
In this article we examine the possibility of estimating the performance of a national economic unit through the indicator of ,,added economic value”. There are described disadvantages of indicators determined in financial statements, pointing out the reasons of using ,,added economic value” as a measurement of the efficiency and quality of managerial decisions. There are also stated advantages and disadvantages of added economic value in comparison with the calculated indicators in the base of the accounting profit, and some restrictions in using the indicator ,,economic value added” for national enterprises.
Keywords
performanță, profit contabil, capital investit, costul capitalului, valoare