This thesis aims to give the reader general overview of Economic value added (later EVA) and is focused on analysis of problematic aspects of EVA. Firstly there are some theoretical materials regarding EVA following the analysis of chosen company. In the end there is a summary of the analysis. In the first part there are theoretical materials from home and foreign authors describing the problematic of EVA together with the formulas used in the second part. The second part is the analysis of the chosen company. Building on the theoretical materials in the first part author adjust the accounting data, calculate the EVA for the years of the analysis and compare them with the accounting data in accordance with the goal of the thesis. Then he makes a suggestion for improvement and calculates its benefits. Lastly he makes some examples of problematic aspects of EVA. The thesis ends with summary of the analysis and with the contribution of the author.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:153726 |
| Date | January 2013 |
| Creators | ŠKRABÁK, Šimon |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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