Zastosowanie ekonomicznej wartości dodanej w wycenie przedsiębiorstw

The concept of the Economic Value Added (EVA) and the building of financial management and payment motivation systems around it are the result of work of a wide group of theorists and practicians of finance and management. EVA is an interesting method of determining the value on the basis of economic income. Without a doubt, thanks to the dezagregation of the overall value of a business, EVA makes easier the analysis of sources of value and risk factors. The success and growing popularity of the concept is due to, among others, the attempt to include the measurement of value to the system of evaluation of management personnel (motivation to create value). The article undertakes the discussion on the issue of the utility of EVA, which will surely be continued, leading to the appearance of new arguments and propositions.