Models of Value Creation Measurement in Different Manufacturing
Industry Sectors in the Czech Republic

J 2018

Models of Value Creation Measurement in Different Manufacturing Industry Sectors in the Czech Republic

SUCHÁNEK, Petr a Martin ŠTĚRBA

Základní údaje

Originální název

Models of Value Creation Measurement in Different Manufacturing Industry Sectors in the Czech Republic

Autoři

SUCHÁNEK, Petr (203 Česká republika, garant, domácí) a Martin ŠTĚRBA (203 Česká republika, domácí)

Vydání

Trendy ekonomiky a managementu, Akademické nakladatelství CERM s.r.o. 2018, 1802-8527

Další údaje

Jazyk

angličtina

Typ výsledku

Článek v odborném periodiku

Obor

50204 Business and management

Stát vydavatele

Česká republika

Utajení

není předmětem státního či obchodního tajemství

Odkazy

URL

Kód RIV

RIV/00216224:14560/18:00101041

Organizační jednotka

Ekonomicko-správní fakulta

DOI

http://dx.doi.org/10.13164/trends.2018.31.101

Klíčová slova anglicky

EVA ratio; value creation model; financial analysis; performance; food industry; construction industry; engineering

Příznaky

Mezinárodní význam, Recenzováno

Změněno: 23. 11. 2023 10:20, Mgr. Pavlína Kurková

Anotace

V originále

Purpose of the article: The subject of this article is the construction of a model which is able to measure whether an enterprise is creating or destroying value. In the light of our previous research, we are not seeking to create a universal model, instead we want to create a set of special models that consider the specificities of different sectors. Therefore, we have created three models especially for the food industry, engineering and transportation. Methodology/methods: We used the financial analysis, portfolio analysis and logistic regression. Scientific aim: The aim of the article is to construct value-measuring models in various sectors of the manufacturing industry. We start from the premise that it is very difficult to construct a universal model that is able to measure the value in different sectors equally well. Therefore, using the example of three manufacturing industries (namely the food industry, engineering and transportation), we constructed three models and then compared and discussed the differences observed. Findings: The results confirmed that there are significant differences between the models of value creation within the three sectors which we studied. The main difference in each sector is its capital structure. For each model, we selected a different number of indicators using statistical methods to create the optimal model. Conclusions: The first research limitation is that the focus is only on three sectors. As part of further research, it will be necessary to construct different models in other sectors as well. The second limitation of the research is that it focuses purely on finance, which does not allow many options to identify and discuss the internal and qualitative differences of the enterprises and sectors under examination, which could contribute to increasing the accuracy of the model. The model is constructed from publicly available data, which is both a limitation and an advantage.

Návaznosti

GA16-16260S, projekt VaV

Název: Přístup managementu k redukci zpětných toků ve vazbě na spokojenost zákazníků a neustálé zlepšování

Investor: Grantová agentura ČR, Přístup managementu k redukci zpětných toků ve vazbě na spokojenost zákazníků a neustálé zlepšování

Přiložené soubory

432-195195323-1-PB.pdf

Vyhledat podobné dokumenty

Citovat

SUCHÁNEK, Petr a Martin ŠTĚRBA. Models of Value Creation Measurement in Different Manufacturing Industry Sectors in the Czech Republic. Trendy ekonomiky a managementu. Akademické nakladatelství CERM s.r.o., 2018, roč. 12, č. 31, s. 101-114. ISSN 1802-8527. Dostupné z: https://dx.doi.org/10.13164/trends.2018.31.101.

@article{1422952,
   author = {Suchánek, Petr and Štěrba, Martin},
   article_number = {31},
   doi = {http://dx.doi.org/10.13164/trends.2018.31.101},
   keywords = {EVA ratio; value creation model; financial analysis; performance; food industry; construction industry; engineering},
   language = {eng},
   issn = {1802-8527},
   journal = {Trendy ekonomiky a managementu},
   title = {Models of Value Creation Measurement in Different Manufacturing Industry Sectors in the Czech Republic},
   url = {https://trends.fbm.vutbr.cz/index.php/trends/article/view/trends.2018.31.101},
   volume = {12},
   year = {2018}
}

TY  - JOUR
ID  - 1422952
AU  - Suchánek, Petr - Štěrba, Martin
PY  - 2018
TI  - Models of Value Creation Measurement in Different Manufacturing Industry Sectors in the Czech Republic
JF  - Trendy ekonomiky a managementu
VL  - 12
IS  - 31
SP  - 101-114
EP  - 101-114
PB  - Akademické nakladatelství CERM s.r.o.
SN  - 18028527
KW  - EVA ratio
KW  - value creation model
KW  - financial analysis
KW  - performance
KW  - food industry
KW  - construction industry
KW  - engineering
UR  - https://trends.fbm.vutbr.cz/index.php/trends/article/view/trends.2018.31.101
L2  - https://trends.fbm.vutbr.cz/index.php/trends/article/view/trends.2018.31.101
N2  - Purpose of the article: The subject of this article is the construction of a model which is able to measure whether an enterprise is creating or destroying value. In the light of our previous research, we are not seeking to create a universal model, instead we want to create a set of special models that consider the specificities of different sectors. Therefore, we have created three models especially for the food industry, engineering and transportation. Methodology/methods: We used the financial analysis, portfolio analysis and logistic regression. Scientific aim: The aim of the article is to construct value-measuring models in various sectors of the manufacturing industry. We start from the premise that it is very difficult to construct a universal model that is able to measure the value in different sectors equally well. Therefore, using the example of three manufacturing industries (namely the food industry, engineering and transportation), we constructed three models and then compared and discussed the differences observed. Findings: The results confirmed that there are significant differences between the models of value creation within the three sectors which we studied. The main difference in each sector is its capital structure. For each model, we selected a different number of indicators using statistical methods to create the optimal model. Conclusions: The first research limitation is that the focus is only on three sectors. As part of further research, it will be necessary to construct different models in other sectors as well. The second limitation of the research is that it focuses purely on finance, which does not allow many options to identify and discuss the internal and qualitative differences of the enterprises and sectors under examination, which could contribute to increasing the accuracy of the model. The model is constructed from publicly available data, which is both a limitation and an advantage.
ER  -

SUCHÁNEK, Petr a Martin ŠTĚRBA. Models of Value Creation Measurement in Different Manufacturing Industry Sectors in the Czech Republic. \textit{Trendy ekonomiky a managementu}. Akademické nakladatelství CERM s.r.o., 2018, roč.~12, č.~31, s.~101-114. ISSN~1802-8527. Dostupné z: https://dx.doi.org/10.13164/trends.2018.31.101.

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