Zvýšení finanční výkonnosti akciové společnosti Nam Viet s využitím konceptu EVA

Le Nhu Quynh Do

Diplomová práce

Using Concept of EVA to Increase Financial Performance in Nam Viet Joint Stock Company

Anotace:

The main objective of this thesis is to provide the basic understanding of the "Economic Value Added - EVA" concept, its developments in literature review, its advantages and disadvantages, and consequently, to implement it for measurement and management of company performance. On the basis of literature reviews, the thesis aims to decide how EVA can contribute to the improvement of company's performance. Main results of thesis are the most important challenges of successfully implementing EVA such as EVA meas-urement, EVA calculation, the compensation plan, training program and mindset creation in selected company.

Abstract:

The main objective of this thesis is to provide the basic understanding of the "Economic Value Added - EVA" concept, its developments in literature review, its advantages and disadvantages, and consequently, to implement it for measurement and management of company performance. On the basis of literature reviews, the thesis aims to decide how EVA can contribute to the improvement of company's performance. Main results of thesis are the most important challenges of successfully implementing EVA such as EVA meas-urement, EVA calculation, the compensation plan, training program and mindset creation in selected company.

Klíčová slova

Economic Value Added, EVA, performance measurement system, Value based management, shareholder value, net operating profit.

Jazyk práce: čeština

Datum vytvoření / odevzdání či podání práce: 18. 4. 2017

Obhajoba závěrečné práce

• Vedoucí: prof. Dr. Ing. Drahomíra Pavelková

Univerzita Tomáše Bati ve Zlíně

Fakulta managementu a ekonomiky

Magisterský studijní program / obor:
Economic Policy and Administration / Finance