مساهمة مؤشر القيمة الإقتصادية المضافة EVA في تقييم الأداء المالي لمؤسسات القطاع الخاص NCA ROUIBA بالجزائر) دراسة حالة مؤسسة ) 2013- خلال الفترة 2010

Abstract

The aim of this study was to measure the extent to which the economic value - added index in evaluating the financial performance of the private sector case study institution NCA Rouiba of juices and beverages , compared with the traditional performance indicators , taking into account the entry of this newly established Stock Exchange to Algeria . Where they were measuring the financial performance of this institution using these various indicators , was estimated range of models to measure the correlation between them and the market value added. The study found a positive relationship between the index return on sales and market value -added , as the study revealed the presence of a strong correlation between economic value added and market value -added explanatory ability of an estimated 99%.