Economic Value Added as a Dependence on the Corporate- and Market-life cycle

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F11%3APU92862" target="_blank" >RIV/00216305:26510/11:PU92862 - isvavai.cz</a>

Výsledek na webu

—

DOI - Digital Object Identifier

—

Jazyk výsledku

angličtina

Název v původním jazyce

Economic Value Added as a Dependence on the Corporate- and Market-life cycle

Popis výsledku v původním jazyce

Economic value added (EVA) is an indicator, which is ever more used as the main financial goal. There are two methods how to calculate it. According to the original method, made by Stern&Stewart, is this indicator defined as the net operating profit after taxes reduced by the cost of capital. According to the second method, which is made and used by Czech Ministry of Industry and Trade, is the economic value added calculated as the difference between return on equity and the alternate cost of equity, that is composed of separate risk rewards, and this spread is consequently multiplied by the equity. Economic value added depends on many factors, whereas some of them are controllable by the company, while other are not. This article is focused on the relations between economic value added and the corporate- vs. market life cycle, because there is an assumption, that conditions to making EVA are changing depending up the actual phase of corporate- and market life cycle. In this research,

Název v anglickém jazyce

Economic Value Added as a Dependence on the Corporate- and Market-life cycle

Popis výsledku anglicky

Economic value added (EVA) is an indicator, which is ever more used as the main financial goal. There are two methods how to calculate it. According to the original method, made by Stern&Stewart, is this indicator defined as the net operating profit after taxes reduced by the cost of capital. According to the second method, which is made and used by Czech Ministry of Industry and Trade, is the economic value added calculated as the difference between return on equity and the alternate cost of equity, that is composed of separate risk rewards, and this spread is consequently multiplied by the equity. Economic value added depends on many factors, whereas some of them are controllable by the company, while other are not. This article is focused on the relations between economic value added and the corporate- vs. market life cycle, because there is an assumption, that conditions to making EVA are changing depending up the actual phase of corporate- and market life cycle. In this research,

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

—

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2011

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Journal of Competitiveness

ISSN

1804-171X

e-ISSN

—

Svazek periodika

2/2011

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

12

Strana od-do

71-82

Kód UT WoS článku

—

EID výsledku v databázi Scopus

—