Zvýšení finanční výkonnosti akciové společnosti Nam Viet s využitím konceptu EVA

Abstract

The main objective of this thesis is to provide the basic understanding of the "Economic Value Added - EVA" concept, its developments in literature review, its advantages and disadvantages, and consequently, to implement it for measurement and management of company performance. On the basis of literature reviews, the thesis aims to decide how EVA can contribute to the improvement of company's performance. Main results of thesis are the most important challenges of successfully implementing EVA such as EVA meas-urement, EVA calculation, the compensation plan, training program and mindset creation in selected company.