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VÍTKOVÁ, E. CHOVANCOVÁ, J. VESELÝ, D.
Originální název
Value Driver and Its Impact on Operational Profit in Construction Company
Typ
článek ve sborníku ve WoS nebo Scopus
Jazyk
angličtina
Originální abstrakt
One of the tasks of top management is during the meeting the goal of sustainable development and market growth to ensure that the resources that are essential to the implementation and fulfillment of the objectives are identified and made available. These resources include employees, suppliers, information, infrastructure, work environment or financial resources. But what gives the business a competitive advantage? With application of existing resources management methods, it is to realize its strategic capabilities and to find ways how to link the organization's resources and performance to each other. This means identifying how organizations contribute to value creation and find key value drivers. The aim of the article is to identify the value drivers and, on the basis of the choice of one value driver, to show when it changes it effects the operating profit of the construction company. For the purpose of creating this target, the values from the company's accounting statements will be used, the percentage method will be used to determine the costs during the reporting period. By using the sensitivity analysis method, it will be examined the impact of the change in the value driver on the operating profit.
Klíčová slova
value driver; revenues; costs; operational profi
Autoři
VÍTKOVÁ, E.; CHOVANCOVÁ, J.; VESELÝ, D.
Vydáno
8. 11. 2017
Nakladatel
Elsevier
Místo
Barcelona
ISSN
1877-0509
Periodikum
Procedia Computer Science
Ročník
2017
Číslo
121
Stát
Nizozemsko
Strany od
364
Strany do
369
Strany počet
6
URL
http://www.sciencedirect.com/science/article/pii/S1877050917322408?via%3Dihub
BibTex
@inproceedings{BUT144133, author="Eva {Vítková} and Jitka {Chovancová} and Daniel {Veselý}", title="Value Driver and Its Impact on Operational Profit in Construction Company", booktitle="International Conference on ENTERprise Information Systems, CENTERIS 2017, International Conference on Project MANagement, ProjMAN 2017 and International Conference on Health and Social Care Information Systems and Technologies, HCist 2017", year="2017", journal="Procedia Computer Science", volume="2017", number="121", pages="364--369", publisher="Elsevier", address="Barcelona", doi="10.1016/j.procs.2017.11.049", issn="1877-0509", url="http://www.sciencedirect.com/science/article/pii/S1877050917322408?via%3Dihub" }