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Models of application economic value added in automotive company

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EN
Abstrakty
EN
Enterprises are currently trying to bring new technologies into production and use new procedures and recommendations in various management activities. However, they should not forget to change their approach to the evaluation of the results achieved and focus on the use of modern methods of performance evaluation and prove to apply them in their enterprises. The aim of this paper is to point out several variants of the calculation of Economic value added (EVA) indicator, define the possibilities to apply EVA methods to the conditions of enterprises in the Slovak Republic and the need to adjust data providing financial statements and data for current accounts. Application of economic value added should be able to contribute to changes in the views of the owners and managers of enterprises in the Slovak republic for use not only as financial indicators.
Czasopismo
Rocznik
Strony
93--102
Opis fizyczny
Bibliogr. 16 poz.
Twórcy
autor
  • University of Zilina, Faculty of Management Science and Informatics, Univerzitna 1, 010 26 Zilina, Slovakia
autor
  • University of Zilina, Faculty of Management Science and Informatics, Univerzitna 1, 010 26 Zilina, Slovakia
  • University of Zilina, Faculty of Management Science and Informatics, Univerzitna 1, 010 26 Zilina, Slovakia
Bibliografia
  • 1. Bhasin, M.L. A Study of Economic Value Added Disclosures in the Annual Reports: Is EVA a Superior Measure of Corporate Performance? East Asian Journal of Business Economics. 2017. Vol. 5. P. 10-26.
  • 2. Ďurišová, M. Application of cost models in transportation. Periodica Polytechnica: Social and Management Science. 2011. Vol. 19. P. 19-24.
  • 3. Ďurišová, M. Procesný model manažérskych funkcií uplatňovaný pri výkonnosti podniku. Ekonomicko-manažérske spektrum. 2012. Vol. 6. P. 7-12. [In Slovak: The process model of management functions applied in business performance].
  • 4. Fabozzi, F. Value-Based Metrics. Pensylvania: New Hope. 2000.
  • 5. Grant, J. Foundations of Economic Value Added. New Jersey: John Wiley & Sons, 2002.
  • 6. Gupta, V.K., & Sikarwar, E. Value creation of EVA and Traditional Accounting Measures: Indian Evidence. International Journal of Productivity and Performance Management. 2016. Vol. 65 (4). P. 436-459.
  • 7. Johnson, R. & Soenen, L. Indicators of Succesful Companies. European Management Journal. 2003. P. 364-369.
  • 8. Neumaierová, I. & Neumaier, I. Výkonnost a tržní hodnota firmy. Praha: Grada Publishing, 2002. [In Czech: Performance and enterprise market value].
  • 9. Pavelková, D. & Knápková, A. Výkonnost podniku z pohledu finančního manažera. Praha: Grada Publlishing. 2005. [In Czech: Business performance from the financial manager perspective].
  • 10. Salaga, J. & Bartosova, V. & Kicova, E. Economic Value Added as a measurement tool of financial performance. Procedia Economics and Finance. 2015. Vol. 26. P. 484-489.
  • 11. Stewart, G. The Quest for Value: a guide for senior managers. New York: Harper Business, 1991.
  • 12. Stehel, V. & Vochozka, M. Analysis of the economical value added in transport. Naše more. 2016. Vol. 63. No. 3. P. 185-188.
  • 13. Vochozka, M. & Rowland, Z. & Vrbka, J. Financial analysis of an average transport company in the Czech Republic. Naše more. 2016. Vol. 63. No. 3. P. 227-236.
  • 14. Wagner, J. Měření výkonnosti. Praha: Grada Publishing, 2009. [In Czech: Business performance measurement].
  • 15. Young, D. Economic Value Added: A Primer for European Managers. European Management Journal. 1997. Vol. 15. No. 4. P. 335-343.
  • 16. Young, D. & O'Byrne, S. F. EVA and value based management: a practical guide to implementation. New York: McGraw-Hill, 2001.
Typ dokumentu
Bibliografia
Identyfikator YADDA
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