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Analysis of the Value Creation Model in Selected Sectors

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SUCHÁNEK Petr ŠTĚRBA Martin

Rok publikování 2018
Druh Článek ve sborníku
Konference 16th International Scientific Conference on Hradec Economic Days
Fakulta / Pracoviště MU

Ekonomicko-správní fakulta

Citace
Obor Řízení, správa a administrativa
Klíčová slova Value Creation Model; EVA Ratio; Performance; Food Industry; Transport Industry; Engineering
Popis The subject of the article is the analysis of the value creation model (hereinafter referred to as the VCM) in selected sectors of the Czech economy, namely in engineering, transport and the food industry. The aim of the article is to determine the stability of the value creation model in selected sectors over time, i.e. whether the model shows the same explanatory power in different years as in the year in which it was created. The research is based on models the authors created for each sector in 2015 and identifies the explanatory power of these models from 2012 to 2014 based on samples of the respective companies. Thanks to the VCM model being developed and tested along with the EVA indicator, the results of the model from other years under review are equally compared with the EVA results. It turns out that the model is stable in the food industry, i.e. it achieves comparable results in the years 2012 - 2014 as in 2015, while in the engineering sector it was necessary to modify the model significantly (similarly in transport). It turns out that it is appropriate to specialize complex indices capable of evaluating the performance of companies not only by industry, i.e. the indices are not universal but also in time, that the indices need not be stable (static), but may need to be dynamized.
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