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
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