Detail publikace

Value Driver and Its Impact on Operational Profit in Construction Company

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"
}