Pregledni rad

Economic value added in metallurgy and mining sector in Poland

A. Bluszcz ; The Silesian University of Technology, Faculty of Mining and Geology, Gliwice, Poland
A. Kijewska ; The Silesian University of Technology, Faculty of Mining and Geology, Gliwice, Poland
A. Sojda ; The Silesian University of Technology, Faculty of Organization and Management, Gliwice, Poland

Sažetak

Economic change and increased competition in such a difficult sector as mining and metallurgy sector requires updating the existing methods of measuring the value of a company. Supporters of the shareholder value theory believe that the only aim of the company is to increase the value for the owners. Hence there is a need to indicate the measurement value of the determinant. The paper pointed out the need to adapt the tools of measurement to the current expectations and demands of the market. Among different measures Economic Value Added (EVA) is increasingly used. EVA indicates the ability of companies to generate economic value for the owners of capital.

Ključne riječi

metallurgy; mining; economic value added; weighted average cost of capital; Poland

Hrčak ID:

128982

URI

https://hrcak.srce.hr/128982

Datum izdavanja:

1.4.2015.

Posjeta: 2.341 *