Еволюція парадигми вартості і стратегічних показників ефективності діяльності акціонерного товариства (ROI, ROE, EVA, CFROI, CVA, BSC)

Abstract

In the article the indicators of the joint-stock companies activities efficiency (ROI, ROE, EVA, CFROI, CVA, BSC) are revealed from the point of view of value paradigm evolution. The emphasis is made on EVA decomposition for introduction in the joint stock companies practice for the value-based management installment. The advantages and disadvantages of each indicator are considered.