MODELS OF APPLICATION ECONOMIC VALUE ADDED IN AUTOMOTIVE COMPANY

Enterprises are currently trying to bring new technologies into production and use new procedures and recommendations in various management activities. However, they should not forget to change their approach to the evaluation of the results achieved and focus on the use of modern methods of perform...

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Bibliographic Details
Published inProblemy Transportu Vol. 12; no. 3; pp. 93 - 102
Main Authors MALICHOVA, Eva, DURISOVA, Maria, TOKARCIKOVA, Emese
Format Journal Article
LanguageEnglish
Published Exeley Inc 01.01.2017
Silesian University of Technology
Subjects
Analysis
Automotive industry
Economic value added
Management
net operating assets
net operating profit after tax
Profitability
Slovakia
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Summary:Enterprises are currently trying to bring new technologies into production and use new procedures and recommendations in various management activities. However, they should not forget to change their approach to the evaluation of the results achieved and focus on the use of modern methods of performance evaluation and prove to apply them in their enterprises. The aim of this paper is to point out several variants of the calculation of Economic value added (EVA) indicator, define the possibilities to apply EVA methods to the conditions of enterprises in the Slovak Republic and the need to adjust data providing financial statements and data for current accounts. Application of economic value added should be able to contribute to changes in the views of the owners and managers of enterprises in the Slovak republic for use not only as financial indicators. Keywords: economic value added; net operating assets; net operating profit after tax, performance
ISSN:1896-0596
2300-861X
DOI:10.20858/tp.2017.12.3.9