EVALUATION OF BUSINESS PERFORMANCE IN SLOVAK REPUBLIC BY ECONOMIC VALUE ADDED

被引:0
|
作者
Jancovicova, Monika [1 ]
Kovacikova, Kristina [2 ]
机构
[1] Ekon Univ Bratislave, Fak Podnikoveho Manazmentu, Katedra Podnikovohospodarska, Dolnozemska Cesta 1, Bratislava 85235, Slovakia
[2] Ekon Univ Bratislave, Fak Podnikoveho Manazmentu, Katedra Manazmentu, Dolnozemska Cesta 1, Bratislava 85235, Slovakia
关键词
Economic value added; profit; performance;
D O I
10.7441/dokbat.2017.18
中图分类号
F [经济];
学科分类号
02 ;
摘要
To evaluate the economic performance of the company in a simple and fast way is the main wishes of investors and owners of companies. From their perspective, it is important to find out whether the company is able to increase its value and to provide a corresponding return on their investment. In the Slovak Republic prevalent classical approach for assessing the performance of the company is relying on the observation of the characteristics of traditional financial analysis. Gradually, however, there is a shift towards the evaluation of business performance through value creation. It is a new value criteria based on the concept of value management, which emphasizes the maximization of added value for owners. Recently intensively is enforced the indicator EVA - economic value added. The aim of paper is define economic value added and point out process of calculation of this indicator and its complications.
引用
收藏
页码:176 / 181
页数:6
相关论文
共 50 条
  • [1] THE ANALYSIS OF VALUE ADDED TAX IN THE SLOVAK REPUBLIC
    Banociova, Anna
    [J]. E & M EKONOMIE A MANAGEMENT, 2009, 12 (04): : 104 - 115
  • [2] EVALUATION OF THE VALUE ADDED TAX REFORM IMPACT ON THE STATE BUDGET OF THE SLOVAK REPUBLIC
    Kutna, Angelika
    Gyurian, Norbert
    Seben, Zoltan
    [J]. RELIK 2017: REPRODUCTION OF HUMAN CAPITAL - MUTUAL LINKS AND CONNECTIONS, 2018, : 243 - 254
  • [3] The employment effect of the added value of the farm in Slovak Republic
    Fil'arska, Jana
    [J]. MANAGERIAL TRENDS IN THE DEVELOPMENT OF ENTERPRISES IN GLOBALIZATION ERA, 2017, : 334 - 341
  • [4] Economic Value Added as a Modern Method of Measuring Business Performance
    Jancovicova, Monika
    Kovacikova, Kristina
    [J]. INTERNATIONAL SCIENTIFIC CONFERENCE FOR DOCTORAL STUDENTS AND POST-DOCTORAL SCHOLARS (EDAMBA 2017): KNOWLEDGE AND SKILLS FOR SUSTAINABLE DEVELOPMENT: THE ROLE OF ECONOMICS, BUSINESS, MANAGEMENT AND RELATED DISCIPLINES, 2017, : 186 - 192
  • [5] ECONOMIC VALUE ADDED IN BUSINESS ECONOMICS
    Rylkova, Zaneta
    [J]. HRADEC ECONOMIC DAYS, VOL 6, ISSUE 1, 2016, 6 : 903 - 909
  • [6] The Importance of Key Performance Indicators in the Process of Performance Evaluation of Business Entities Active in the Slovak Republic
    Svetozarovova, Nella
    Pollak, Frantisek
    Kascakova, Zuzana
    [J]. MANAGEMENT 2016: INTERNATIONAL BUSINESS AND MANAGEMENT, DOMESTIC PARTICULARITIES AND EMERGING MARKETS IN THE LIGHT OF RESEARCH, 2016, : 177 - 182
  • [7] Business Performance Management of Slovak Companies During the Period of Global Economic Crisis and After the Entry of the Slovak Republic into Eurozone
    Rajnoha, Rastislav
    Dobrovic, Jan
    [J]. MANAGEMENT 2010: KNOWLEDGE AND MANAGEMENT IN TIMES OF CRISIS AND ENSUING DEVELOPMENT, PTS I AND II, 2010, : 112 - 121
  • [8] Economic Value Added (EVA) for Performance Evaluation of Public Organizations
    Subedi M.
    Farazmand A.
    [J]. Public Organization Review, 2020, 20 (4) : 613 - 630
  • [9] The practical application of value added tax in the Slovak Republic in the spa facilities
    Pavlikova, L'udmila
    Banociova, Anna
    Jakubikova, Emilia
    [J]. EMERGING MARKETS QUERIES IN FINANCE AND BUSINESS (EMQ 2013), 2014, 15 : 192 - 199
  • [10] TOURISM: ANALYSIS OF ECONOMIC PERFORMANCE OF DISTRICTS OF THE SLOVAK REPUBLIC
    Grausova, Maria
    Striezovska, Leontina
    [J]. APPLICATIONS OF MATHEMATICS AND STATISTICS IN ECONOMICS, 2016, : 139 - 151