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2010, vol. 38, br. 4, str. 113-130
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Primena dodate ekonomske vrednosti i neto sadašnje vrednosti pri izboru projekata
Using economic value added and market value added for choosing projects
Sažetak
Rad prezentuje merenje i iskazivanje rezultata projekata primenom savremenih metoda - dodate ekonomske vrednosti i dodate tržišne vrednosti. Nove metode vrednovanja ekonomskog uspeha uključuju u analizu, osim prihoda i troškova, i troškove kapitala u širem smislu (troškovi kamata + dividende), što ih diferencira u odnosu na tradicionalne metode analize. Savremene metode vrednovanja pretpostavljaju da je osnovni cilj funkcionisanja preduzeća stvaranje vrednosti vlasnicima (akcionarima).
Abstract
The work presents the measurement and presentation of projects results using modern methods - economic value added and market value added. New methods of evaluating the economic success included in the analysis, except for income and expenses, and cost of capital in a broader sense (interest expense + dividends), which differentiate them in relation to traditional methods of analysis. New evaluation methods assume that the main goal of functioning enterprises is value creation for owners (shareholders).
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