@misc{Nita_Bartłomiej_The_2011, author={Nita, Bartłomiej}, year={2011}, rights={Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy}, publisher={Uniwersytet Ekonomiczny we Wrocławiu}, description={Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2011; Nr 177, s. 97-106}, language={eng}, abstract={The paper deals with the use of market value added in performance evaluation of investment centres. In the first part the essence of market value added is briefly depicted. Furthermore, the major value creation drivers affecting MVA are identified: return on sales, capital requirements in an investment centre, weighted average cost of capital and divisional growth. In the second part the relationships among these factors are examined and finally their impact on market value added generated in an investment centre is analyzed.}, title={The Use of Market Value Added in Performance Evaluation of Investment Centres}, type={artykuł}, keywords={investment centre, responsibility accounting, market value added}, }