Využití Ekonomické přidané hodnoty a vliv jejího využívání na finanční výkonnost podniků v ČR
Alternativní metriky PlumXhttp://hdl.handle.net/11012/35041
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Purpose of the article: This article aims to analyze the utilization of Economic Value Added (EVA) and the effect of its use on the financial performance of companies in the Czech Republic. Methodology/methods: An extensive questionnaire survey was carried out by the Faculty of Management and Economics of TBU in Zlín (a total of 350 enterprises in the Czech Republic). The testing utilization of economic value added on the financial performance was carried out by using Wilcoxon test. Scientific aim: A/ To test the utilization of EVA B/ To test the utilization of EVA and the effect of its use on the financial performance of companies in the Czech Republic Findings: An extensive questionnaire survey revealed that the EVA is used by approximately 18% of enterprises. A company’s size affects the use of EVA, which was confirmed by chi-square. Although the use of EVA in manufacturing and service-based businesses is higher than in trading companies, the use of the chisquare did not confirm the impact of company specialization on the use of EVA. The EVA concept is also more frequently used in companies established before 1990 than in those founded later, but not even in this case did the use of the chi-square verified the impact of company age on the use of EVA. Although enterprises using the EVA were reaching higher average profitability in 2009 and 2010, the differences in the achieved performance can not be due to the results of the Wilcoxon test considered as significant. Conclusions: Although the application of the Wilcoxon test did not confirm the dependency between the utilization of EVA and higher financial performance, it is not possible to claim that the EVA does not generally improve financial performance of companies.
Zdrojový dokumentTrendy ekonomiky a managementu. 2014, VIII, č. 19, s. 18-26. ISSN 1802-8527.