Invested Capital, Its Importance, and Interpretability Within Income-Based Methods for Determining the Value of the Company

Krabec, Tomáš; Čižinská, Romana

doi:10.1007/978-3-319-49559-0_72

Cited by 2 publications

(2 citation statements)

References 3 publications

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“…The same thing also happens with many sectors in Indonesia. Initially, the utilisation of technology was an option, but the pandemic forced companies to conduct their business without being constrained by distance and time (Krabec & Čižinská, 2017). The Covid-19 pandemic has changed human life, especially the application of technology to facilitate learning, business activities, buying, and selling transactions (Ayu & Lahmi, 2020).…”

Section: Introductionmentioning

confidence: 99%

EVA as an indicator of financial performance in Tech companies during the Covid-19 pandemic

Kumalasari,

Herdina,

Murniati

et al. 2023

MABIS

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During the Covid-19 pandemic, many technology companies recorded sales volume increases. It happened because the pandemic pushed everyone to utilise technology devices for daily activities. Therefore, it drives the sales of technology companies to improve. This research uses the EVA (Economic Value Added) indicator as a financial analysis tool to evaluate the financial performance of companies in the technology sector on the Indonesia Stock Exchange before and during the Covid-19 pandemic. This research uses technology companies' financial statements from January 2019 - December 2020 as secondary data. The research analysis is in the form of a descriptive analysis of EVA calculation. The findings revealed that two of the four selected technology companies have a positive EVA value, which indicates that the two companies have been able to provide added value from their operational activities even before the Covid-19 pandemic occurred in Indonesia. Meanwhile, another company generate a negative EVA, which suggests that the company's management has not been able to create added value for the company. The company's ability to maintain financial sustainability represented by EVA value is ultimately not only defined by certain situations, such as a pandemic, but also by its ability to formulate a capital structure strategy.

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Section: Introductionmentioning

confidence: 99%

EVA as an indicator of financial performance in Tech companies during the Covid-19 pandemic

Kumalasari,

Herdina,

Murniati

et al. 2023

MABIS

View full text Add to dashboard Cite

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“…It is clear from the research that the value of education has so far been viewed by the prism of net present value (see Krabec & Čižinská, 2016). Methodologically, it is an analysis of aggregated data, usually even at the level of the entire US economy.…”

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confidence: 99%

Value of branded education

Krabec

Čižinská

2020

Financial Internet Quarterly

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The objective of the paper is to examine value creation in private higher education. The results of the research are to be applied in reasonable structuring of study programs and courses and for creating profitable business and marketing strategies for private universities. From a student perspective, higher education is a project that must generate a positive net present value. In the pre-investment and investment phases, students see cash outflows and opportunity costs. In the third phase, the project generates benefits that take the form of cash inflows from employment or doing business in the relevant field. The value of the study program from the perspective of a private university is produced by the present value of the future cash flows generated by the investment in the study program and its administration and operation. The main cash inflows are created by tuition revenues and the main cash outflows are brand-related investments and personnel costs. The market equilibrium occurs when the value of a degree program from the perspective of a private university corresponds to the total aggregate net present value of a degree program at a private university from a student perspective.

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Invested Capital, Its Importance, and Interpretability Within Income-Based Methods for Determining the Value of the Company

Cited by 2 publications

References 3 publications

EVA as an indicator of financial performance in Tech companies during the Covid-19 pandemic

EVA as an indicator of financial performance in Tech companies during the Covid-19 pandemic

Value of branded education

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