Analýza různých pojetí ekonomické přidané hodnoty
| Title in English | The analysis of different concept of economic value added |
|---|---|
| Authors | |
| Year of publication | 2005 |
| Type | Article in Proceedings |
| Conference | Teoretické aspekty prierezových ekonomík II |
| MU Faculty or unit | |
| Citation | |
| Field | Economy |
| Keywords | revenues; costs; economic value added; profit |
| Description | When we consequently work with the economic profit and the opportunity costs, it is possible to calculate the economic value added as a difference between the total revenues and the variable costs (including the variable opportunity costs). When we calculate the EVA ratio as a difference between the return of total assets and the risk (multiplicated with total assets of a company), the result is not the economic value added just as in a microeconomics theory, but the economic profit. For the construction of EVA ratio from the microeconomics view, it is necessary to use the economic value added (VA). The ratio constructed in that way is however higher than the EVA ratio constructed from the variable economic profit. The use of the term the economic value added in the business economics, which is being very often understood as economic profit, is not exact from the view of the microeconomics theory. |
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