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The Economic Value Added (Eva) - A Measurement Indicator Of The Value Creation Within A Company From The Romanian Seaside Hotel Industry

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  • RALUCA-ANDREEA TRANDAFIR

    (OVIDIUS UNIVERSITY OF CONSTANTA, ROMANIA, FACULTY OF LAW, ADMINISTRATIVE SCIENCES AND SOCIOLOGY)

Abstract

The purpose of this research is to highlight the role of EVA – an indicator measuring the financial performance of a hotel company from the Romanian seaside. EVA is one of the most appreciated indicators in terms of achieving performance that involve all used resources; this indicator can be adopted for the decentralization of management decisions. In order to highlight the importance of the EVA 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 EVA and the traditional methods for performance assessment.

Suggested Citation

  • Raluca-Andreea Trandafir, 2015. "The Economic Value Added (Eva) - A Measurement Indicator Of The Value Creation Within A Company From The Romanian Seaside Hotel Industry," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 36-40, January.
    • Handle: RePEc:cbu:jrnlec:y:2015:v:1i:p:36-40
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    References listed on IDEAS

    as
    1. Aswath Damodaran, 1999. "Value Creation and Enhancement: Back to the Future," New York University, Leonard N. Stern School Finance Department Working Paper Seires 99-018, New York University, Leonard N. Stern School of Business-.
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    Cited by:

    1. Mihaela Brindusa Tudose & Valentina Diana Rusu & Silvia Avasilcai, 2021. "Performance Management for Growth: A Framework Based on EVA," JRFM, MDPI, vol. 14(3), pages 1-19, March.
    2. Filipa Campos & Luís Lima Santos & Conceição Gomes & Lucília Cardoso, 2022. "Management Accounting Practices in the Hospitality Industry: A Systematic Review and Critical Approach," Tourism and Hospitality, MDPI, vol. 3(1), pages 1-22, February.
    3. Teodora Maria SUCIU, 2022. "Modern Model For Analysis Of Performance In Romanian Clothing Industry Based On Economic Value Added," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 7(2), pages 17-26.
    4. Rus Alexandra Ioana Daniela & Achim Monica Violeta & Borlea Sorin Nicolae, 2019. "Theoretical and Methodological Approaches on the Intellectual Capital," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 29(2), pages 1-16, June.

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