A VIEW ON TWO DIMENSIONS OF INFLUENCE ON EVA® IN CZECH COMPANIES
A VIEW ON TWO DIMENSIONS OF INFLUENCE ON EVA® IN CZECH COMPANIES

Summary/Abstract: The Economic Value Added belongs to the most important investors’ decision criteria. Companies are interested in its maximisation thus they need to influence this indicator really effectively. A question comes on offer: there is a conjunction between economic value added and indicators of operational and financial leverage? This article deals with two ways how to affect the EVA – a position of expenses/revenues rate in relation to a break factor ψ, and force of financial leverage in dependence on its direction and intensity. Both factors reflect two decisive scopes of Czech companies´ economy – operational a financial management.

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