Economic value added as one of the methods of determining the company's value Cover Image

Ekonomiczna wartość dodana jako jedna z metod wyceny wartości przedsiębiorstwa
Economic value added as one of the methods of determining the company's value

Author(s): Ewa Maćkowiak
Subject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce

Summary/Abstract: Valuation of an enterprise comprises all activities carried out in accordance with the rules of the science and art of valuation, which lead to determination of its value at a specified point in time in clearly specified economic conditions. The enterprise valuation methods can be divided into three main groups: assets-based, income-based and mixed methods. EVA’s basic advantage over other income-based methods is that it indicates the source of the added value in subsequent periods, i.e. the discrepancy between the obtained return on capital and its cost.

  • Issue Year: 2009
  • Issue No: 53
  • Page Range: 103-121
  • Page Count: 18
  • Language: Polish