فاعلية مؤشر القيمة الاقتصادية المضافة في قياس الأداء المالي للمؤسسات الاقتصادية مقارنة بالمؤشرات التقليدية : دراسة حالة مجمع المؤسسة الوطنية لخدمات الآبار (ENSP)‎ للفترة 2009 2012

الملخص EN

The aim of this study is to highlight the effectiveness of economic value added index (EVA) in measuring the financial performance of economic companies versus traditional measures (ROA, ROE, ROS) in order to search for the best performance measure, as well as identify the advantages and disadvantages of each indicator.

Moreover, the study aims at examining the relation between the Economic Value Added (EVA) and traditional performance measures which are Return on Assets (ROA), Return on Equity (ROE), Return on Equity (ROE), Return on sales (ROS), and Market Value-Added.

To achieve the goals of this study, these relations were examined using for one of the most complexes public specialized in the hydrocarbon sector is ENSP company during the period 2009-2012.