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The relevance of net working capital for value based management and its consideration within an Economic Value Added (EVA) framework

100%
Kratz N., Kroflin P.
Journal of Economics and Management
|
2016
|
vol. 23
21-32
EN
The EVA framework1 tries to embrace the traditional liquidity oriented working capital discussion and the more recent profit oriented access to the topic and positions working capital management within a shareholder value strategy. Our theoretical paper challenges the predictability of the impact working capital management has on EVA and thus challenges the need for working capital management being included in EVA based incentive systems. Our findings underline the complexity and limited predictability of measures addressing working capital in an EVA context and thus demonstrate the limitations of management influence on EVA.
2
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Causal analysis of determinants influencing the Economic Value Added (EVA) – a case of Polish entity

100%
Kijewska A.
Journal of Economics and Management
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2016
|
vol. 26
52-70
EN
The aim of the paper is to use a modified method of partial differences with the Taylor series to explain the impact of various factors on the change of EVA. The assumption was that every company is in a different financial condition, so the impact of various factors on the EVA change is different. In case of studied company, in subsequent three years, different influences of various factors are observed, both of individual and combined factors as well. It means that for each company and each year managers should consider the factors that influence the EVA change.
3
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Ekonomiczna wartość dodana jako funkcja celu zastępczego organizacji pozarządowych w świetle polityki transportowej jednostek samorządu terytorialnego

63%
Ładniak A.
Studia Ekonomiczne
|
2014
|
vol. 165
86-93
EN
The third sector plays a creative and growingly visible role in the creation of current economic conditions. The sector itself is dominated by non-profit subjects, which have to carry out non-standard goals for market economy. Thus, their main financial prerequisite is to balance their income and expenses. Due to these assumptions, NGOs stray away from classic, accrual basis of financial effectiveness and develop a principle of management based on cash efficiency. Therefore, it is crucial to analyze an alternate objective of NGOs through the construction of alternative objective function, which can be based on the desire to generate economic value added, which in turn exists in a plethora of forms. Hence, the necessity of research on the subject. An exemplary research may be carried out on the process of realizing the aforementioned alternative objective in the sphere of public transport organized by local governments, which create local transport policy. Research into the nature of objective function and alternative objective functions of NGOs grants the possibility to point out typical and characteristic methods of financial effectiveness evaluation upon the third sector subjects
4
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Mierzenie społecznej wartości dodanej

51%
Głowacki J.
Ekonomia Społeczna
|
2010
|
issue 1
26-34
PL
Tematyka pomiaru społecznej wartości dodanej, tworzonej w ramach przedsięwzięć społecznych, to kluczowe zagadnienie wpisujące się w nurt ekonomii społecznej. Podstawowe zasady i metody wdrażania przedsięwzięć o charakterze społecznym zostały w dużej mierze przyswojone, zarówno przez instytucje publiczne, jak i organizacje należące do tzw. trzeciego sektora. Wciąż jednak brakuje elementarnej wiedzy na temat metod oceny tego typu przedsięwzięć. Artykuł pt. Mierzenie społecznej wartości dodanej podejmuje, po pierwsze, próbę zdefiniowania i klasyfikacji pojęcia społecznej wartości dodanej, a po drugie przedstawia dwie metody oceny wpływu organizacji społecznych na otoczenie: społeczną stopę zwrotu oraz mnożnik LM3.(abstrakt oryginalny)
EN
issue of measuring social added value, created within the framework of social projects constitutes the key problem of mainstream social economy. The basic principles and methods of social project implementation have been largely assimilated by public institutions as well as by third sector organisations. Yet the basic knowledge about the methods of social projects evaluation is missing. The article "Measuring social added value" deals first with the attempt to define and categorise the notion of social added value and second, it presents two methods of evaluating the impact of social orgnisations on their environment: social shareholder return and multiplier LM3. (original abstract)
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