Mierniki kreowania dodatkowej wartości

• Autorzy: Barbara Sumek-Brandys

Warianty tytułu

Creation Measurements of Surplus Value

• Języki publikacji: PL

Abstrakty

Celem artykułu jest przedstawienie mierników wartości kreowanej: ekonomiczna wartość dodana- EVA, rynkowa wartość dodana MVA. Omówiono sposoby obliczania EVA i MVA oraz powiązania występujące między tymi miernikami.

EN

The authors of this paper analyse the tools employed to measure the generation of value added: Market Value Added (MVA) and Economic Value Added (EVA), as elaborated by the New York consulting firm Stern Steward & Company. Economic Value Added is defined as the difference between post-tax operating profit and the costs of total capital invested in a given enterprise, while Market Value Added constitutes the difference between the market value of an enterprise and the adjusted book value of total capital invested in an enterprise. EVA and MVA are based on economic values and take into account adjustments in book-keeping data, so as to get the most accurante approximation of results obtained in reality. In theory, EVA and MVA are more effective measuring tools than traditional tools which focus on book profits when measuring generated value. For they recognise and take into account the costs of total capital possessed by an enterprise and thus the level of risk involved in an enterprise`s operations. (original abstract)

Słowa kluczowe

PL

Wartość przedsiębiorstwa; Analiza wartości dodanej; Giełdowa wartość przedsiębiorstwa; Rynkowa wartość dodana

EN

Enterprise value; Value added analysis; Listed company value; Market Value Added (MVA)

• Czasopismo: Zeszyty Naukowe / Akademia Ekonomiczna w Krakowie
• Rocznik: 2000
• Numer: nr 553
• Strony: 151--160

Twórcy

autor

Barbara Sumek-Brandys

Bibliografia

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