Arindirilmis Ekonomik Katma Deger (REVA) Yöntemiyle Performans Ölçümü: Turizm Sektörü Uygulamasi

The accounting-based traditional performance measures have been regarded as inadequate and value-based contemporary performance measures have been tried to be developed. In this respect, the main aim of this study, Refined Economic Value Added (REVA) which is a new method for Turkey is to evaluate on the tourisn sector companies traded on Istanbul Stock Exchange for the year of 2012. The REVA of the tourism companies listing in Istanbul Stock Index have been calculated by using the financial statements belong to 2012 period. According to the findings, evaluate on the tourism sector companies traded on Istanbul Stock Exchange for the year of 2012. The result of this study, tourism sector companies have not been failed to obtain shareholder value the year of 2012 and They have spent available capital instead of creating value.