مساهمة مؤشر القيمة الاقتصادية المضافة في ترشيد القرارات المالية : دراسة حالة مجمع صيدال للفترة 2012-2021

الملخص EN

This study aimed to demonstrate the importance of using Added Economic Value EVA to measure and evaluate financial performance, Moreover, its seeks to identify its role in rationalizing the financial decisions of the economic institution, as it is one of the most prominent measures of value creation, The analytical descriptive approach was used to highlight the most important concepts of the added economic value index, In addition to the various types of financial decisions, The case study curriculum has also been used in the applied aspect, Through reliance on Saidal complex financial statements for 2012-2021.

The study found that the Added Economic Value Index is instrumental in evaluating the performance of the economic enterprise, and rationalizing its financial decisions.

However, the Saidal complex does not rely on it because of the difficulty in calculating it and the lack of familiarity with the complex's various techniques.