PATRIMONIAL RESOURCES’ MANAGEMENT AND EFFECTS
                 ON THE ECONOMIC VALUE ADDED


                     Vasile Burja“1 Decembrie 1918” University of Alba Iulia
                    Camelia Burja“1 Decembrie 1918” University of Alba Iulia


ABSTRACT. The core elements of one firm’s existence as the patrimonial situation and
performance, are related in a great measure by the business strategy adopted, the economic
environment in which it is operating and the way of resources’ management. An efficient
management of all patrimonial resources can assure the obtaining of the superior financial results
and of a higher value added. The principal goal of the paper is the presentation of the correlation
between the patrimonial elements’ rotation and the Economic Value Added indicator. The modality
of evidencing the interdependence between EVA and the management of resources is the technique
of modeling and financial analysis of the accounting data of the company. The theoretical findings
are validated in a adequate case study and are useful for a better understanding of the creating
value process and the increasing the economic performance.

Key words: resources management, economic value added, rotation speed, economic performance, analysis
model

JEL classification: G12, G31, M21