Economic Value Added as a Measurement Tool of Capital Structure
Effectiveness at the Power-Producing Enterprises

D 2016

Economic Value Added as a Measurement Tool of Capital Structure Effectiveness at the Power-Producing Enterprises

MASTIUK, Dmytro, Petr VALOUCH a Petro KRUSH

Základní údaje

Originální název

Economic Value Added as a Measurement Tool of Capital Structure Effectiveness at the Power-Producing Enterprises

Autoři

MASTIUK, Dmytro (804 Ukrajina, garant), Petr VALOUCH (203 Česká republika, domácí) a Petro KRUSH (804 Ukrajina)

Vydání

Ostrava, Proceedings from 8th International Scientific Conference Managing and Modelling of Financial Risks 2016, od s. 572-580, 9 s. 2016

Nakladatel

VSB-TU OSTRAVA

Další údaje

Jazyk

angličtina

Typ výsledku

Stať ve sborníku

Obor

50206 Finance

Stát vydavatele

Česká republika

Utajení

není předmětem státního či obchodního tajemství

Forma vydání

elektronická verze "online"

Kód RIV

RIV/00216224:14560/16:00108704

Organizační jednotka

Ekonomicko-správní fakulta

ISBN

978-80-248-3994-3

ISSN

UT WoS

000495792700073

Klíčová slova anglicky

Economic value added; capital structure; effectiveness; power-producing enterprise

Příznaky

Mezinárodní význam, Recenzováno

Změněno: 12. 5. 2020 09:31, Mgr. Daniela Marcollová

Anotace

V originále

This paper contributes to the investigation of Economic Value Added (EVA) measurement process and approaches of its calculation as an assessing tool of Capital Structure effectiveness. The main objects included into author’s investigation are power-producing enterprises of Ukraine and Czech Republic listed on a stock exchange market. The main aim of the research is to demonstrate the modified author’s approach to Economic Value Added calculation, which gives an opportunity to adjust interpretation of results depending on used types of capital and desired units of measure. Thus, provided approach directed on improving capital structure effectiveness at the power-producing enterprises as a part of a capital-intensive branch. Introduced approach derives from standard method or evaluation and split capital into its two constituent parts that give the advantage to measure the effectiveness of Debt and Equity separately. Moreover, author’s approach reduce the complexity of investigation due to modification of standard decomposed formula of Economic Value Added. Therefore, enterprises can easily calculate the effectiveness of committed capital and its structure using EVA measurement tool in their activities.

Citovat

MASTIUK, Dmytro, Petr VALOUCH a Petro KRUSH. Economic Value Added as a Measurement Tool of Capital Structure Effectiveness at the Power-Producing Enterprises. Online. In Culik M. Proceedings from 8th International Scientific Conference Managing and Modelling of Financial Risks 2016. Ostrava: VSB-TU OSTRAVA, 2016, s. 572-580. ISBN 978-80-248-3994-3.

@inproceedings{1374459,
   author = {Mastiuk, Dmytro and Valouch, Petr and Krush, Petro},
   address = {Ostrava},
   booktitle = {Proceedings from 8th International Scientific Conference Managing and Modelling of Financial Risks 2016},
   editor = {Culik M.},
   keywords = {Economic value added; capital structure; effectiveness; power-producing enterprise},
   howpublished = {elektronická verze "online"},
   language = {eng},
   location = {Ostrava},
   isbn = {978-80-248-3994-3},
   pages = {572-580},
   publisher = {VSB-TU OSTRAVA},
   title = {Economic Value Added as a Measurement Tool of Capital Structure Effectiveness at the Power-Producing Enterprises},
   year = {2016}
}

TY  - JOUR
ID  - 1374459
AU  - Mastiuk, Dmytro - Valouch, Petr - Krush, Petro
PY  - 2016
TI  - Economic Value Added as a Measurement Tool of Capital Structure Effectiveness at the Power-Producing Enterprises
PB  - VSB-TU OSTRAVA
CY  - Ostrava
SN  - 9788024839943
KW  - Economic value added
KW  - capital structure
KW  - effectiveness
KW  - power-producing enterprise
N2  - This paper contributes to the investigation of Economic Value Added (EVA) measurement process and approaches of its calculation as an assessing tool of Capital Structure effectiveness. The main objects included into author’s investigation are power-producing enterprises of Ukraine and Czech Republic listed on a stock exchange market. The main aim of the research is to demonstrate the modified author’s approach to Economic Value Added calculation, which gives an opportunity to adjust interpretation of results depending on used types of capital and desired units of measure. Thus, provided approach directed on improving capital structure effectiveness at the power-producing enterprises as a part of a capital-intensive branch. Introduced approach derives from standard method or evaluation and split capital into its two constituent parts that give the advantage to measure the effectiveness of Debt and Equity separately. Moreover, author’s approach reduce the complexity of investigation due to modification of standard decomposed formula of Economic Value Added. Therefore, enterprises can easily calculate the effectiveness of committed capital and its structure using EVA measurement tool in their activities.
ER  -

MASTIUK, Dmytro, Petr VALOUCH a Petro KRUSH. Economic Value Added as a Measurement Tool of Capital Structure Effectiveness at the Power-Producing Enterprises. Online. In Culik M. \textit{Proceedings from 8th International Scientific Conference Managing and Modelling of Financial Risks 2016}. Ostrava: VSB-TU OSTRAVA, 2016, s.~572-580. ISBN~978-80-248-3994-3.

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