ZASNOVA IN UPORABA KAZALCA EVA ZA PRESOJO USPEŠNOSTI V ORGANIZACIJI X

Ogriz, Vesna

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Title:	ZASNOVA IN UPORABA KAZALCA EVA ZA PRESOJO USPEŠNOSTI V ORGANIZACIJI X
Authors:	ID Ogriz, Vesna (Author) ID Korošec, Bojana (Mentor) More about this mentor...
Files:	UNI_Ogriz_Vesna_2010.pdf (348,26 KB) MD5: 490A93F11E48ADFC40817126E5B66223 PID: 20.500.12556/dkum/56731186-4a23-4d68-b017-7fb667b51e8a
Language:	Slovenian
Work type:	Final seminar paper
Organization:	EPF - Faculty of Business and Economics
Abstract:	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.
Keywords:	ekonomska dodana vrednost (EVA), uspešnost poslovanja podjetja, tradicionalna merila uspešnosti poslovanja.
Place of publishing:	Raduše
Publisher:	[V. Ogriz]
Year of publishing:	2010
PID:	20.500.12556/DKUM-16187
UDC:	657.6
COBISS.SI-ID:	10543388
NUK URN:	URN:SI:UM:DK:GGHURDAZ
Publication date in DKUM:	27.01.2011
Views:	2329
Downloads:	290
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	THE CONCEPT AND USE OF ECONOMIC VALUE ADDED AS AN INDICATOR OF ORGANIZATIONAL PERFORMANCE IN ORGANIZATION X
Abstract:	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.
Keywords:	economic value added (EVA), organizational performance, traditional measures of organizational performance.

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