EVA jako narzędzie controllingu finansowego
EVA as a tool in financial controlling

Summary/Abstract: Reaserch conducted by MacKinsey&Company in 2009 showed the poor use of EVA as a key perfomance indicator in many European companies. The main purpose for this arcitle is to analyse the usefulness of EVA in financial controlling. Deductive approach was applied and some theoretical models such as strategy map of R.S. Kaplan and D.P. Norton, as well as value chains of A. Rappaport and value drivers of D.Walters were used. Finally EVA decomposition as a tool of financial controlling was discussed. The analyses have shown that VBM and financial cotrolling use similar tools and measures, concern the same levels of management and are focused at similar goals. The use of EVA decomposition can be very useful in financial controlling.

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