تحليل أداء الشركات الصناعية العمانية باستخدام المحاسبة على أساس القيمة الاقتصادية المضافة : دراسة ميداية في الشركات الصناعية العمانية المدرجة في سوق مسقط للأوراق المالية

الملخص EN

Value-based accounting has significant impact on financial reporting of organizations .Value-based accounting distinguishes itself from traditional cost-based accounting by including the future outlook .This paper attempts to provide the present scenario of value based accounting with respect to Omanis industries.

It also attempts to apply the value added model in Omanis industry to understand the relation of valueaddition with book value of net profits.

It tries to measure the performance of organizations on the basis of different value-based accounting.

Using the data of organizations included in the MSM.

Index for the period 2013 to 2015, the paper identifies the contribution of variables belonging to income and expenses to value addition of the organization through regression analysis.

It is found that Economic Value-Added (EVA) of Omanis organizations is always lower than the accounting profit.

However, most of the organizations in Oman have positive MarketValue-added (MVA).

But a continuance of negative EVA in future would also result innegative MVA