THE FACTOR OF QUALITY CHANGE IN VALUE PRODUCTIVITY ANALYSIS

The paper deals with selected possibilities of enterprise value productivity indicators that specifically focus on the economic profit or economic value added creation (EVA). These absolute measures are derived from corresponding total price aggregated indices. These indicators are broadly compatible, and therefore they can be used in the current business environment with a growing number of 4.0 industry innovations, in enterprises implementing lean management practices as well as in the case of traditional operationally designed organization systems. When the development of productivity is analyzed in practice, there is not always the complete stability of all components forming outputs and inputs in compared periods. The authors show and describe the possibility of optional additional adding of changes in the value of production outputs or inputs. These factors do not change quantitatively but qualitatively. These changes are reflected in the value of the indicators through qualitative components of changes in the prices of the inputs and outputs. The separate quantification of the influence of qualitative price changes on EVA creation can be provided. This allows the separation of this partial effect from the total effect of the price changes. This partial effect can be expressed and interpreted individually, or it can be included in the influence of productivity changes.