PATRIMONIAL RESOURCES’ MANAGEMENT AND EFFECTS ON THE ECONOMIC VALUE ADDED

Abstract

ABSTRACT. The core elements of one firm’s existence as the patrimonial situation andperformance, are related in a great measure by the business strategy adopted, the economicenvironment in which it is operating and the way of resources’ management. An efficientmanagement of all patrimonial resources can assure the obtaining of the superior financial resultsand of a higher value added. The principal goal of the paper is the presentation of the correlationbetween the patrimonial elements’ rotation and the Economic Value Added indicator. The modalityof evidencing the interdependence between EVA and the management of resources is the techniqueof modeling and financial analysis of the accounting data of the company. The theoretical findingsare validated in a adequate case study and are useful for a better understanding of the creatingvalue process and the increasing the economic performance.resources management, economic value added, rotation speed, economic performance, analysismodel