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| Ultima descărcare din IBN: 2024-06-12 14:03 |
 SM ISO690:2012BALTEŞ, Nicolae, DRAGOE, Alexandra-Gabriela-Maria. Considerații privind aprecierea performanței financiare prin intermediul indicatorilor moderni de creare de valoare. In: Contabilitatea: , auditul și analiza economică între conformitate, schimbare și performanță, 2 aprilie 2015, Chişinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2015, pp. 249-254. ISBN 978-9975-75-755-3. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Contabilitatea 2015 | ||||||
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Conferința "Contabilitatea, auditul și analiza economică între conformitate, schimbare și performanță" Chişinău, Moldova, 2 aprilie 2015 | ||||||
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| JEL: G32 | ||||||
| Pag. 249-254 | ||||||
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This paper presents the evolution of the financial performance recorded during the period 20072013 by three societies from the construction sector whose securities are traded on a regulated market, assessed on the base of modern indicators of value creation: Economic Value Added (EVA), Market Value Added (MVA) and Return on Capital Employed (ROCE). The values recorded by the indicators of value creation during the analyzed period lead us to the conclusion that, in general, the three societies faced with massive losses of shareholder’s value. This unfavorable situation was determined mainly by the emergence and the persistence of the global financial crisis which contributed to the reduction of the societies activity and hence the societies profit, at the same time with the decrease of the construction’s market price. |
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| Cuvinte-cheie creare de valoare, performanţa financiară, management bazat pe valoare |
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