PATRIMONIAL RESOURCES’ MANAGEMENT AND EFFECTS ON THE ECONOMIC VALUE ADDED

Journal Title: Annales Universitatis Apulensis series Oeconomica - Year 2010, Vol 12, Issue 2

Abstract

The core elements of one firm’s existence as the patrimonial situation and performance, are related in a great measure by the business strategy adopted, the economic environment in which it is operating and the way of resources’ management. An efficient management of all patrimonial resources can assure the obtaining of the superior financial results and of a higher value added. The principal goal of the paper is the presentation of the correlation between the patrimonial elements’ rotation and the Economic Value Added indicator. The modality of evidencing the interdependence between EVA and the management of resources is the technique of modeling and financial analysis of the accounting data of the company. The theoretical findings are validated in a adequate case study and are useful for a better understanding of the creating value process and the increasing the economic performance.

Authors and Affiliations

Vasile Burja, Camelia Burja

Keywords

Related Articles

CREATIVE ACCOUNTING, AN EXPRESSION OF THE DISCONNECTION BETWEEN ACCOUNTING AND TAXATION

In the context of a developed capital market, the dimensioning of the accounting profit is very important for investors, considering the financing of the economic entities to a higher degree than that offered by the bank...

FINANCIAL CONTAGION AND INVESTORS BEHAVIOR

International capital markets, in general, seem to be volatile markets, influenced by many factors, a phenomenon that affects both developed markets, as well as least developed, with emerging market economies suffering m...

COMPARATIVE STUDY ON ACCOUNTING MODELS "CASH" AND "ACCRUAL

Accounting, as a source of information, can recognize the economic transactions taking into account the time of payment or receipt thereof, as soon as they occur. There are two basic models of accounting: accrual basis...

 THE CENSORIAL CONTROL – SUFFICIENT FOR A NON-PROFIT ORGANISATION

 The object of the present paper is to answer the question regarding the sufficiency of the censorial control for a non-profit organization. In order to answer the question, we studied the specific literature and al...

EUROPEAN PERSPECTIVES ON COMPETITIVENESS AND RESEARCH IN A KNOWLEDGE-BASED ECONOMY. WHERE DOES ROMANIA STAND?

In order to cope with the challenges of globalization Europe will have to focus on its creative and innovative capacity, creativity and innovation being crucial in meeting global challenges, this being the more evident g...

Download PDF file
  • EP ID EP150125
  • DOI -
  • Views 107
  • Downloads 0

How To Cite

Vasile Burja, Camelia Burja (2010). PATRIMONIAL RESOURCES’ MANAGEMENT AND EFFECTS ON THE ECONOMIC VALUE ADDED. Annales Universitatis Apulensis series Oeconomica, 12(2), 608-615. https://www.europub.co.uk/articles/-A-150125