MODEL MODERN PENTRU ANALIZA PERFORMANȚEI ÎN INDUSTRIA ROMÂNEASCĂ A CONFECȚIILOR, BAZAT PE VALOAREA ADĂUGĂ ECONOMICĂ
MODERN MODEL FOR ANALYSIS OF PERFORMANCE IN ROMANIAN CLOTHING INDUSTRY BASED ON ECONOMIC VALUE ADDED
Author(s): Teodora Maria Suciu (Avram)Subject(s): Economy, Business Economy / Management, Accounting - Business Administration
Published by: EDITURA INDEPENDENŢA ECONOMICĂ
Keywords: economic value added; clothing industry; result of operating activities; Cost of invested capital;
Summary/Abstract: The present article aims to present the analysis of the financial performance of the clothing industry in Romania through the economic value added or opportunity cost, as it is also called in the specialized literature. We consider the model as a topical and dynamic one because it takes into account financial data in order to measure performance and improve the future financial situation. The factors of economic value added have strong links in the productivity process of the company, so that they can be considered as basic elements in the efficiency of the managerial decisions and the increase of the performance. The results of the study undertaken on the analysis of the performance with the help of the economic value added are favorable, which means that the cause-effect relationship between the foundation of the best managerial decisions and the increase of the economic value added.
Journal: REVISTA ECONOMIA CONTEMPORANĂ
- Issue Year: 7/2022
- Issue No: 2
- Page Range: 17-26
- Page Count: 10
- Language: English