Business Administration and Management
EVA - Investorské kriterium hodnocení firmy: vybrané problémy praktické aplikace u českých podniků
Name and surname of author:
Ivana Kraftová, Jiří Pilař
Keywords:
ekonomická přidaná hodnota, čistý provozní zisk po zdanění, náklady kapitálu, náklady dluhu, výnosnost aktiv, výnosnost vlastního kapitálu
DOI (& full text):
Anotation:
Economic Value Added (EVA) is concidered as evaluation and criteria for investing. When calculating it in the specific conditions of the czech companies, it is necessary to determine net operating profit after taxis (NOPAT), costs of dent, but particulary costs of equity. The applying of the material values for EVA calculation by managers can lead to paradoxical results.
Economic Value Added (EVA) is concidered as evaluation and criteria for investing. When calculating it in the specific conditions of the czech companies, it is necessary to determine net operating profit after taxis (NOPAT), costs of dent, but particulary costs of equity. The applying of the material values for EVA calculation by managers can lead to paradoxical results.
Section:
Business Administration and Management