Ekonomiczna wartość dodana jako jedna
z metod wyceny wartości przedsiębiorstwa
Economic value added as one of the methods of determining the company's value
Author(s): Ewa MaćkowiakSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Summary/Abstract: Valuation of an enterprise comprises all activities carried out in accordance with the rules of the science and art of valuation, which lead to determination of its value at a specified point in time in clearly specified economic conditions. The enterprise valuation methods can be divided into three main groups: assets-based, income-based and mixed methods. EVA’s basic advantage over other income-based methods is that it indicates the source of the added value in subsequent periods, i.e. the discrepancy between the obtained return on capital and its cost.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2009
- Issue No: 53
- Page Range: 103-121
- Page Count: 18
- Language: Polish