Vybrané úpravy účetních dat při výpočtu ukazatele EVA a jejich dopady na jednotlivé položky finančních výkazů
Chosen Adjustments of Accounting Data at Calculation of the EVA indicator and their Effects on the Items of Financial Statements
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Purpose of the article In the Czech Republic, the concept of value-based managenet with the indicator of Economic Value Added (EVA) has come into the foreground in recent years. Currently, a range of important authors (e.g. Kislingerová, Mařík, and Neumaierová) is focused on this problem but no one of them describes effects of accounting data transformation on the items of financial statements while these data are intented to be taken from the managerial point of view. The managerial view on accounting data is necessary at calculation of EVA indicator. Then, this article is focused on the adjustments of financial statements prepared under the Czech accounting law in order to transform them into managerial data in accordance with the substance of value-based management. Methodology/methods In the submitted paper, the logic-based methods are applied. Here, there are especially pair methods of analysis and synthesis. Chosen items of financial statements prepared under the Czech accounting law are analysed while synthesis forms a headstone of preparation of the financial statements for the value-based management based on economic value added. Scientific aim The aim of the submitted paper is the methodological description of the effect of chosen accounting items transformation into managerial data. Especially the items of balance sheet and profit and loss statement are discussed in order to determinate disproportions between accounting and managerial point of view at EVA calculation. Findings This article provides specific information about the methodology of accounting data transformation from the managerial point of view in order to calculate properly the indicator of NOPAT. The methodology is elaborated also in table illustration which includes the relations among accounting entries on the accounts, and the items of the balance sheet and profit and loss statement. Conclusions The methodology of accounting data transformation into the managerial data could become a significant basis of managerial information systems which are supposed to be effective tools of value-based management that supports long-term creation of the business entity´s value.
Klíčová slovaAssests, Balance Sheet, Cost, Debts, Economic Value Added, Profit and Loss Statement, Revenue
Typ dokumentuRecenzovaný dokument
Verze dokumentuFinální verze PDF
Zdrojový dokumentTrendy ekonomiky a managementu. 2011, IV, č. 7, s. 57-66. ISSN 1802-8527.
- Číslo 07, ročník IV