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Decomposition of EVA Equity to the Sub-operational Plans of a Company

100%
Zuzana R.
Littera Scripta
|
2016
|
issue 3
52-65
EN
The world is beginning to recognize the need, accuracy and persuasiveness of measuring business performance. Economists are continuously searching for the appropriate tool with which companies can plan, manage and control their business processes and which takes into account current market expectations and requirements. Economic Value Added (EVA) is one of the most important evaluation indicators. This contribution describes the basic characteristics of this indicator and puts forward several options for the calculation of EVA. The options are based on either the accounting (or operative) approach or the financial (or current value) approach, and specifically concerns the calculations of EVA Equity and EVA Entity. The source of the data for the calculations are the annual reports of a transport company for the years 2003-2009. To fulfil the aim of this article, the calculation of EVA Equity is based on the process identified by Neumaierova and Neumaier, and the decomposition of EVA Equity is determined according to the methodology prescribed by the Ministry of Industry and Trade of the Czech Republic. This contribution seeks to decompose EVA Equity, which is viewed as the strategical goal of a company, into partial indicators that can be incorporated into a company´s tactical plan in the form of operative plan indicators.
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Interesariusze w procesie formułowania celów strategicznych gmin i zasady ich współdziałania

72%
Perska-Tembłowska A.
Studia i Prace Kolegium Zarządzania i Finansów
|
2019
|
issue 175
177-185
EN
Identification of strategic goals in communes engages various entities and people whose interests are linked with the commune. Municipal authorities involve other stakeholders in the process to learn what they think about the commune, its neighbourhood, and, predominantly, to identify their needs. The paper discusses selected results of the study on the criteria and conditions applied to the selection of municipal strategic goals in a co-governance perspective. It was a pilot study covering forty communes in the Wielkopolskie voivodeship (province). Direct interviews were conducted at municipal offices with people involved in municipal governance. In the paper we identified entities, which, according to municipal authorities, should take part in defining strategic goals in communes. In addition, we specified the criterion for the selection of strategic goals directly linked with municipal stakeholders. On top of that, we identified principles (conditions) of good cooperation between municipal authorities and stakeholders in selecting strategic goals of communes.
PL
Proces formułowania celów strategicznych gminy następuje przy współudziale różnych podmiotów i osób powiązanych z gminą. Zarządzający gminami angażują innych interesariuszy gminy, przede wszystkim w celu poznania ich opinii na temat sytuacji gminy i jej otoczenia oraz identyfikacji ich potrzeb. W artykule zawarto wybrane wyniki badania na temat kryteriów i uwarunkowań wyboru celów strategicznych gmin w perspektywie współzarządzania. Zrealizowane badanie miało charakter pilotażowy i objęto nim czterdzieści gmin województwa wielkopolskiego. Przeprowadzono wywiady bezpośrednie z osobami biorącymi udział w zarządzaniu gminami, w siedzibach urzędów gmin. W artykule zidentyfikowano podmioty, które zdaniem zarządzających gminami powinny uczestniczyć w procesie formułowania celów strategicznych gminy. Wskazano kryterium wyboru celów strategicznych, odnoszące się bezpośrednio do interesariuszy gminy. Ponadto rozpoznano zasady (warunki) dobrego współdziałania zarządzających gminami z interesariuszami przy wyborze celów strategicznych gmin.
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