Relationships Between Investment Effectiveness Controlling and Business Performance

• Published in: Montenegrin journal of economics Vol. 12; no. 2; pp. 29 - 44
• Main Authors: Rajnoha, Rastislav, Novák, Petr, Merková, Martina
• Format: Journal Article
• Language: English
• Published: Podgorica Ekonomska Laboratorija za Istrazivanje Tranzicije 01.01.2016
• Subjects: Activity based management; Corporate profits; Discount rates; Discounted cash flow; Economic growth; Economic value added; Efficiency; Innovations; Performance evaluation; Profitability; Questionnaires; Small & medium sized enterprises-SME; Studies; Technological change; Valuation methods; Czech Republic
• DOI: 10.14254/1800-5845.2016/12-1/1
• ISSN: 1800-5845

We focused on business performance in companies and in scope of investment measurement and management we analyse using of investment effectiveness evaluation methods. Goal of our research at first was to detect what investment valuation methods apply companies in Slovakia in their management and what determinants cause it. Consequently, the aim was to find out if using of certain investment valuation method or some valuation approach consisted from several methods, has the positive impact into business performance. Analysed data were collected trough questionnaire. We defined several hypotheses and decided to apply two kinds of statistical methods appropriate for tested variables. Results of the research confirmed some assumptions and we state that use of investment valuation methods is limited by foreign ownership of company and certain methods caused better business performance.