Mierniki oceny zarządu – analiza krytyczna
Management board evaluation measures – critical analysis
Author(s): Wojciech Dawid KrzeszowskiSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: board evaluation; evaluation measures
Summary/Abstract: Management board is responsible for delivering specific tasks assigned by shareholders. These tasks can take on different forms. Most often they are measures expressed as numbers. The choice of evaluation measures is a very important issue because they have specific pros and cons that should be taken into account at a stage of making decisions in this regard. The paper’s objective is a critical analysis of the management board evaluation measures typical in business practice as well as presenting the author’s view on the matter. The measures include inter alia: EBITDA, net financial result and EVA.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2015
- Issue No: 374
- Page Range: 122-131
- Page Count: 10