Economic value added model upon conditions of banking company
The content of this article is the application of the economic value added model (EVA) upon the conditions of a banking company. Due to the character of banking business, which is in a different structure of financial sheet, it is not possible to use the standard model EVA for this banking company....
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| Format: | Article |
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Mendel University Press
2008-01-01
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| Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
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| Online Access: | https://acta.mendelu.cz/56/3/0085/ |
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doaj-3e9db80466f74ee6a61a63ec1d866c6a2020-11-24T23:51:05ZengMendel University PressActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis1211-85162464-83102008-01-01563859810.11118/actaun200856030085Economic value added model upon conditions of banking companyVlasta Kašparovská0Ústav financí, Mendelova zemědělská a lesnická univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republikaThe content of this article is the application of the economic value added model (EVA) upon the conditions of a banking company. Due to the character of banking business, which is in a different structure of financial sheet, it is not possible to use the standard model EVA for this banking company. The base of this article is the outlined of basic principles of the EVA mode in a non-banking company. Basic specified banking activity dissimilarities are analysed and a directed methodology adjustment of a model such as this, so that it is possible to use it for a banking company.https://acta.mendelu.cz/56/3/0085/economic value addedoperating assetsaccounting balance-sheeteconomic balance-sheetnet operating profit after tax (NOPAT)earnings before interest and tax (EBIT) |
| collection |
DOAJ |
| language |
English |
| format |
Article |
| sources |
DOAJ |
| author |
Vlasta Kašparovská |
| spellingShingle |
Vlasta Kašparovská Economic value added model upon conditions of banking company Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis economic value added operating assets accounting balance-sheet economic balance-sheet net operating profit after tax (NOPAT) earnings before interest and tax (EBIT) |
| author_facet |
Vlasta Kašparovská |
| author_sort |
Vlasta Kašparovská |
| title |
Economic value added model upon conditions of banking company |
| title_short |
Economic value added model upon conditions of banking company |
| title_full |
Economic value added model upon conditions of banking company |
| title_fullStr |
Economic value added model upon conditions of banking company |
| title_full_unstemmed |
Economic value added model upon conditions of banking company |
| title_sort |
economic value added model upon conditions of banking company |
| publisher |
Mendel University Press |
| series |
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
| issn |
1211-8516 2464-8310 |
| publishDate |
2008-01-01 |
| description |
The content of this article is the application of the economic value added model (EVA) upon the conditions of a banking company. Due to the character of banking business, which is in a different structure of financial sheet, it is not possible to use the standard model EVA for this banking company. The base of this article is the outlined of basic principles of the EVA mode in a non-banking company. Basic specified banking activity dissimilarities are analysed and a directed methodology adjustment of a model such as this, so that it is possible to use it for a banking company. |
| topic |
economic value added operating assets accounting balance-sheet economic balance-sheet net operating profit after tax (NOPAT) earnings before interest and tax (EBIT) |
| url |
https://acta.mendelu.cz/56/3/0085/ |
| work_keys_str_mv |
AT vlastakasparovska economicvalueaddedmodeluponconditionsofbankingcompany |
| _version_ |
1725477648848650240 |