Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56, 85-98
Published online 2014-11-12

Economic value added model upon conditions of banking company

Vlasta Kašparovská

Ústav financí, Mendelova zemědělská a lesnická univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika

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.


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