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Description
  • Článek se zabývá dvěmi způsobi ovlivnění ukazatele EVA - pozicí haléřového ukazatele nákladovosti v relaci ke zlomovému faktoru ψ a silou finančí páky v závislosti na jejím směru a intanzitě. Oba faktory odrážejí dvě oblati rozhodování českých podniků - operační (provozní) a finačnní řízení. (cs)
  • The Economic Value Added belongs to the most important investors? decision criterions. Companies are interested in its maximisation thus they need to influence this indicator really effectively. A question comes on offer: there is a conjunction between economic value added and indicators of operational and financial leverage? This article deals with two ways how to affect the EVA ? a position of expenses/revenues rate in relation to a break factor ψ, and force of financial leverage in dependence on its direction and intensity. Both factors reflect two decisive scopes of Czech companies´ economy ? operational a financial management.
  • The Economic Value Added belongs to the most important investors? decision criterions. Companies are interested in its maximisation thus they need to influence this indicator really effectively. A question comes on offer: there is a conjunction between economic value added and indicators of operational and financial leverage? This article deals with two ways how to affect the EVA ? a position of expenses/revenues rate in relation to a break factor ψ, and force of financial leverage in dependence on its direction and intensity. Both factors reflect two decisive scopes of Czech companies´ economy ? operational a financial management. (en)
Title
  • A View on Two Dimensions of Influence on EVA? in Czech Companies
  • A View on Two Dimensions of Influence on EVA? in Czech Companies (en)
  • Pohled na dvě dimenze působení na ukazatel EVA v českých podnicích (cs)
skos:prefLabel
  • A View on Two Dimensions of Influence on EVA? in Czech Companies
  • A View on Two Dimensions of Influence on EVA? in Czech Companies (en)
  • Pohled na dvě dimenze působení na ukazatel EVA v českých podnicích (cs)
skos:notation
  • RIV/00216275:25410/05:00003632!RIV08-MSM-25410___
http://linked.open.../vavai/riv/strany
  • 3-14
http://linked.open...avai/riv/aktivita
http://linked.open...avai/riv/aktivity
  • S
http://linked.open...iv/cisloPeriodika
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http://linked.open...vai/riv/dodaniDat
http://linked.open...aciTvurceVysledku
http://linked.open.../riv/druhVysledku
http://linked.open...iv/duvernostUdaju
http://linked.open...titaPredkladatele
http://linked.open...dnocenehoVysledku
  • 511145
http://linked.open...ai/riv/idVysledku
  • RIV/00216275:25410/05:00003632
http://linked.open...riv/jazykVysledku
http://linked.open.../riv/klicovaSlova
  • EVA; expenses/revenues rate; a braek factor ψ; financial laverage; operational and financial management (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...odStatuVydavatele
  • RO - Rumunsko
http://linked.open...ontrolniKodProRIV
  • [4E1B9C31CC4A]
http://linked.open...i/riv/nazevZdroje
  • Studia Negotia
http://linked.open...in/vavai/riv/obor
http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...UplatneniVysledku
http://linked.open...v/svazekPeriodika
  • 10
http://linked.open...iv/tvurceVysledku
  • Kraftová, Ivana
issn
  • 1224-8738
number of pages
http://localhost/t...ganizacniJednotka
  • 25410
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