Abstract:

The use of the systems based on measuring the value besides the fact that it makes managers be motivated to create value for the shareholders, these prove themselves to have many practical advantages. The economically added value is an efficient measure of the quality of managerial decisions and an indicator of the future development of the enterprise. Thus, positive values of EAV obtained in time, will determine the rise of the enterprise’s value and of the value created for the shareholders, whereas a negative value of EAV indicates the depreciation of the enterprise and the destruction of the shareholders’ value.