Český finanční a účetní časopis 2008(4):97-103 | DOI: 10.18267/j.cfuc.295

Value Based Management and Financial Plan

Pavel Marinič
Ing. Pavel Marinič, Ph.D., M.B.A. - odborný asistent; Katedra financí a oceňování podniku, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3, Česká republika; <marinic@vse.cz>.

The one of many indicators' in measurement of the financial efficiency is finally value of firm. By process of financial planning have to be main target's estimated qualitative and quantitative so, that the value of firm on the end of planning's period will be higher than on the beginning of this period. For measurement is possible to use the tools of value management.

Keywords: Financial planning process; Value of firm; Intrinsic value; Economic value added; Value based management; Controlling.
JEL classification: G30

Published: December 1, 2008  Show citation

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Marinič, P. (2008). Value Based Management and Financial Plan. Czech Financial and Accounting Journal, 2008(4), 97-103. doi: 10.18267/j.cfuc.295
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    References

    1. Grünwald, R. - Holečková, J. (2007): Finanční analýza a plánování podniku. Praha, Ekopress, 2007.
    2. Higgins, R. C. (2004): Analysis for Financial Management. New York, McGraw-Hill, 2004.
    3. Marinič, P. (2008): Plánování a tvorba hodnoty firmy. Praha, Grada Publishing, 2008.
    4. Mařík, M. aj. (2007): Metody oceňování podniku. Proces ocenění, základní metody a postupy. Praha, Ekopress, 2007. Go to original source...

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