THE ECONOMIC VALUE ADDED (EVA) - A MEASUREMENT INDICATOR OF THE VALUE CREATION WITHIN A COMPANY FROM THE ROMANIAN SEASIDE HOTEL INDUSTRY

摘要

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.