مجلة المنتدى للدراسات والابحاث الاقتصادية
Volume 10, Numéro 1, Pages 217-233
2026-06-04

Economic Value Added (eva) As A Tool For Decision-making: An Empirical Analysis



Authors : Bousbaa Hana .

Abstract

This study examines the role of Economic Value Added (EVA) as a key financial metric for enhancing decision-making processes within organizations, focusing on an empirical analysis of Saidal from 2019 to 2023. The study reveals that EVA fluctuated significantly during this period, with negative values in 2019 and 2023 highlighting challenges in generating adequate returns, while positive values in other years reflect successful value creation. By analyzing these trends, the research illustrates how EVA can guide management in optimizing capital investments, controlling costs, and formulating effective strategic plans. The findings underscore the practical importance of EVA as a tool for improving financial performance and maximizing shareholder value, particularly in the pharmaceutical industry.

Keywords

Economic Value Added, EVA, decision-making, value creation, capital investment, pharmaceutical sector

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