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An Analysis of Financial Performance Using the EVA Method

Author

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  • Dana Dluhošová

Abstract

The paper considers company performance measures and the development of the Economic Value Added (EVA) indicator in volatile economies, particularly in the case of the Czech Republic. Methods used for pyramidal analysis, their assumptions, and their application possibilities are discussed. A functional method of analysis is derived, and the arguments for the employed application are presented. In addition, logarithmic and functional methods of pyramidal analysis are compared.

Suggested Citation

  • Dana Dluhošová, 2004. "An Analysis of Financial Performance Using the EVA Method," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, vol. 54(11-12), pages 541-559, November.
  • Handle: RePEc:fau:fauart:v:54:y:2004:i:11-12:p:541-559
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    More about this item

    Keywords

    company performance measures; economic value added; logarithmic decomposition method; functional decomposition;

    JEL classification:

    • D2 - Microeconomics - - Production and Organizations
    • G3 - Financial Economics - - Corporate Finance and Governance
    • L5 - Industrial Organization - - Regulation and Industrial Policy
    • L6 - Industrial Organization - - Industry Studies: Manufacturing
    • L7 - Industrial Organization - - Industry Studies: Primary Products and Construction
    • O5 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies
    • C59 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Other
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • L60 - Industrial Organization - - Industry Studies: Manufacturing - - - General
    • L70 - Industrial Organization - - Industry Studies: Primary Products and Construction - - - General
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty

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