Problematika přístupů k měření výkonnosti podniku
Title in English | PROBLEMS OF APPROACHES TO ENTERPRISE PERFORMANCE MEASUREMENT |
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Authors | |
Year of publication | 2010 |
Type | Article in Proceedings |
MU Faculty or unit | |
Citation | |
Keywords | Market Value Added, Balanced Scorecard, profit, financial ratios, Shareholder Value Added, Cash Flow Return on Investment, Economic Value Added, performance |
Description | The ability to evaluate performance of the enterprise is very important for managers on all levels of management for their correct decision making. This article deals with the performance of the enterprise and its characteristic as well as with a determination of concrete collection of tools for its evaluation. The modern approach to enterprise performance measurement is based on the shareholder value principle. Furthermore are introduced the approaches to accounting, economic and market principle. The market measures are a main trend in the development measurement of enterprise performance. |