Detail publikace

Using Value Added in Sustainability Measurement

SOUČKOVÁ, M.

Originální název

Using Value Added in Sustainability Measurement

Typ

článek ve sborníku ve WoS nebo Scopus

Jazyk

angličtina

Originální abstrakt

Managers use EVA (economic value added) technique for measuring of value creation. This article provides explanation of EVA, how to measure EVA, value added and how it is used by companies. And finally, it provides an explanation of EVAS (Expanded value added statement). EVAS applies social and environmental aspects. These aspects are important over time. It helps companies to account for sustainabilty. This article also provides explanation three pillars of sustainability. Methodology/methods: Compare EVA and value added in industry sectors in the Czech Republic. Numbers are obtained in statements. Findings: Companies in the Czech Republic use EVA equity. Compare value added and disposal value among the stakeholders. Conclusions: Value added is mostly lower than disposal value among the stakeholders.

Klíčová slova

EVA, economic value added, value added, EVA equity

Autoři

SOUČKOVÁ, M.

Vydáno

4. 5. 2016

Nakladatel

International Business Information Management Association (IBIMA)

Místo

Italy

ISBN

978-0-9860419-6-9

Kniha

Innovation Management and Education Excellence Vision 2020: Regional Development to Global Economic Growth

Edice

2016

Strany od

2727

Strany do

2738

Strany počet

3822

BibTex

@inproceedings{BUT126321,
  author="Markéta {Součková}",
  title="Using Value Added in Sustainability Measurement",
  booktitle="Innovation Management and Education Excellence Vision 2020: Regional Development to Global Economic Growth",
  year="2016",
  series="2016",
  pages="2727--2738",
  publisher="International Business Information Management Association (IBIMA)",
  address="Italy",
  isbn="978-0-9860419-6-9"
}