تقييم المؤسسات الاقتصادية : الموازنة بين التدفقات النقدية الحرة و القيمة الاقتصادية المضافة : دراسة حالة مؤسسة إنتاج أغذية الانعام

الملخص EN

JEL: G3, G32 The purpose of this study was to clarify the objectivity of the free cash flow (FCF) and the economic added value (EVA) methods in the evaluation of corporations; the methods were applied on the UAB, The study concluded that the FCF assessment was objective; it enabled the prediction of the value of UAB, but without clarifying the importance of this value or providing an indication of the corporation's ability to create future economic value.

In contrast, valuation using the EVA appeared to be more objectively, and gave a picture of the extent to which the.

UAB can create future economic value