Primena EVA koncepta u poslovanju "SBB" doo Beograd
APPLICATION OF EVA CONCEPT IN BUSINESS "SBB" LIMITED LIABILITY COMPANY BELGRADE
Author(s): Dragana Bešlić-Obradović, Ivana Bešlić-RupićSubject(s): Economy
Published by: Visoka škola za poslovnu ekonomiju i preduzetništvo
Keywords: measures of performances; economic value added; cost of equity; cost of debt; Serbia
Summary/Abstract: The contemporary business environment has imposed the need to continuously find and definenew concepts and tools that support the strategic management of a company. Among them,Economic Value Added - EVA is considered as the essential principle for the evaluation of companyperformance in terms of shareholder return. EVA is taxable profit less the total cost of capital(borrowed and owned). The contribution of the EVA concept is reflected by looking at economicrather than accounting profits. This concept was adopted by many companies in Serbia, amongwhich is also ″SBB″ limited liability company - Belgrade.
Journal: Trendovi u poslovanju
- Issue Year: 8/2020
- Issue No: 2
- Page Range: 70-77
- Page Count: 8
- Language: Serbian