Economic value added model upon conditions of banking company

Autor:	Vlasta Kašparovská
Jazyk:	angličtina
Rok vydání:	2008
Předmět:	economic value added operating assets accounting balance-sheet economic balance-sheet net ope­rating profit after tax (NOPAT) earnings before interest and tax (EBIT) Agriculture Biology (General) QH301-705.5
Zdroj:	Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Vol 56, Iss 3, Pp 85-98 (2008)
Druh dokumentu:	article
ISSN:	1211-8516 2464-8310
DOI:	10.11118/actaun200856030085
Popis:	The content of this article is the application of the economic value added model (EVA) upon the conditions of a banking company. Due to the character of banking business, which is in a different structure of financial sheet, it is not possible to use the standard model EVA for this banking company. The base of this article is the outlined of basic principles of the EVA mode in a non-banking company. Basic specified banking activity dissimilarities are analysed and a directed methodology adjustment of a model such as this, so that it is possible to use it for a banking company.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/3e9db80466f74ee6a61a63ec1d866c6a Zobrazit plný text záznamu View record in DOAJ