20.500.12556/DKUM-16187 ZASNOVA IN UPORABA KAZALCA EVA ZA PRESOJO USPEŠNOSTI V ORGANIZACIJI X THE CONCEPT AND USE OF ECONOMIC VALUE ADDED AS AN INDICATOR OF ORGANIZATIONAL PERFORMANCE IN ORGANIZATION X Model ekonomske dodane vrednosti, kot nadgradnja računovodskega modela rezidualnega dobička, je v letih po njegovi predstavitvi postal razširjen po vsem svetu. Upoštevanje stroškov tako lastniškega kot dolžniškega kapitala pri izračunu kazalca EVA, omogoča uporabo modela na različnih področjih — za ugotavljanje uspešnosti poslovanja, kot podlago za nagrajevanje poslovodstva, lahko pa predstavlja tudi pomoč za napovedovanje bodoče tržne vrednosti delnic podjetja. Uvedba modela ekonomske dodane vrednosti v podjetje je pogosto zapletena, dolgotrajna in zahteva visoke stroške. Predvsem v majhnih podjetjih, katera ne kotirajo na borzi, je izračun vrednosti EVA težaven in zaradi uporabe modelov, ki temeljijo na učinkovitem trgu kapitala, pri določanju cene lastniškega kapitala, pogosto nenatančen. Izračun vrednosti EVA na primeru podjetja X kaže tudi, da je mogoče ob poznavanju dogajanja v podjetju in sposobnosti povezane obravnave tradicionalnih meril za merjenje uspešnosti, pridobiti podatke informacije skladne s podatki pridobljeni ob uporabi modela EVA. Economic value added, as an upgraded measure of residual income, has since its introduction become worldwidely used. While traditional measures of organizational performance take into account only the cost of Debt, in EVA there is also the opportunity cost of Equity Capital included. Estimating the cost of Equity Capital and including it while determining organizational performance allows EVA to also give some indication of future prices of shares and could serve owners as an indicator of managerial success and therefore as a basis for determining their pay. The introduction and implementation of the model into the company is often complicated and demands a lot of time, expertise and costs. In small unlisted companies calculating the cost of Equity Capital could be difficult, especially since the models used to determine the cost of Equity Capital are based on the assumption of the efficiency of capital market and most of the data could not be derived from Stock Markets. The application and calculation of EVA in organization X shows that observers, familiar with the processes undertaken in the company, could get similar information about the organizational performance by using multiple traditional measures of organizational performance as they do if they use economic value added as an indicator of organizational performance. ekonomska dodana vrednost (EVA) uspešnost poslovanja podjetja tradicionalna merila uspešnosti poslovanja. economic value added (EVA) organizational performance traditional measures of organizational performance. true true false [V. Ogriz] Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2010-10-04 12:52:17 2011-01-27 09:22:31 2022-04-13 07:56:42 2023-12-20 03:21:25 2010 0 Raduše 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6 10543388 URN:SI:UM:DK:GGHURDAZ UNI_Ogriz_Vesna_2010.pdf UNI_Ogriz_Vesna_2010.pdf 1 490A93F11E48ADFC40817126E5B66223 4aaf2f6a6ead2ccb28d902ad6245910a2c4d60ea940ebb366521ac6645829c4f 99702c5b-7c04-11eb-bb7a-00155d0001ca 20.500.12556/dkum/56731186-4a23-4d68-b017-7fb667b51e8a https://dk.um.si/Dokument.php?lang=slv&id=18303 Ekonomsko-poslovna fakulteta 0 0 0