PROBLEMATYKA WYKORZYSTANIA EKONOMICZNEJ WARTOŚCI DODANEJ JAKO MIERNIKA WARTOŚCI PRZEDSIĘBIORSTWA
ISSUE OF USE OF ECONOMIC VALUE ADDED AS A MEASURE OF ENTERPRISE VALUE
Author(s): Maria KubackaSubject(s): Business Economy / Management, Evaluation research
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: value based management; economic value added; value measures;
Summary/Abstract: In the light of modern requirements for enterprises, the tools for assessing their operations based on the relationship between profit, equity or assets are insufficient. The result of this state of affairs was the interest in the concept of enterprise value management, aimed at generating (maximizing) values for owners. The purpose of this article is to indicate the issue of the use of the method of economic added value as a measure to assess the value of an enterprise. The implementation of this objective was associated with using the critical review of literature as the primary test method. The essence and measurement of the company’s value was discussed and the methodology for determining the economic value added was presented. The research undertaken indicates a seemingly uncomplicated way of establishing the meter. However, there are some dilemmas in terms of, among other things, determining and the possibility of influencing its components and applied adjustments.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2018
- Issue No: 513
- Page Range: 244-252
- Page Count: 9
- Language: Polish