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    STUDIA NEGOTIA - Issue no. 2 / 2004  
         
  Article:   A VIEW ON TWO DIMENSIONS OF INFLUENCE ON EVA IN CZECH COMPANIES.

Authors:  IVANA KRAFTOVÁ. 		 
       
         
  Abstract:  The Economic Value Added belongs to the most important investors’ decision criteria. Companies are interested in its maximisation thus they need to influence this indicator really effectively. A question comes on offer: there is a conjunction between economic value added and indicators of operational and financial leverage? This article deals with two ways how to affect the EVA – a position of expenses/revenues rate in relation to a break factor ψ, and force of financial leverage in dependence on its direction and intensity. Both factors reflect two decisive scopes of Czech companies´ economy – operational a financial management.  
         
     
         
         
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