Acta academica karviniensia 2014, 14(1):76-87 | DOI: 10.25142/aak.2014.008

NON-FINANCIAL AND FINANCIAL GENERATORS OF COMPANY VALUE

Gabriela Chmelíková
Mendelova Univerzita, Fakulta regionálního rozvoje a mezinárodních studií, Zemědělská 1, 613 00 Brno, Email: gabriela.chmelikova@mendelu.cz

The aim of this article is to identify the business value drivers on both theoretical level and in the conditions of a specific sector within Czech economy. The aim is fulfilled by the definition of performance measurement system of a business and its further application. This includes the definition of the performance, performance metrics, its determinants and also the linkages in between them. The theoretical part results in the formulation of the generic multifactor model for explanation the value drivers. The theoretical part is followed by the quantification of chosen value drivers within the Czech brewery sector. The results offer the information about the importance of particular value drivers among the businesses in the Czech brewery sector, including both financial and non-financial perspective.

Keywords: beer local patriotism, economic value added, performance, performance measurement system, pyramidal decomposition, value drivers, value of the business
JEL classification: M21

Received: April 10, 2013; Accepted: September 11, 2013; Published: March 30, 2014  Show citation

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Chmelíková G. NON-FINANCIAL AND FINANCIAL GENERATORS OF COMPANY VALUE. Acta academica karviniensia. 2014;14(1):76-87. doi: 10.25142/aak.2014.008.
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