Influence of Resource Potential on Formation of Value by Trading Companies

The article shows results of the study of influence of resource potential on formation of value by trading companies. It marks terminological and metrical problems of introduction of value-oriented management, justifies limitations and conditions of application of EVA indicator as a quantitative measure of value, which is created in a company. It reveals tendencies of formation of economic added value in big, medium and small trading companies during 2005 - 2011 and proves expediency of use of various EVA models, which are based on indicators of net profit or net operation profit, depending on the scale of activity of a company. It provides a correlation analysis of dependency of economic added value on the cost of the formed resource potential and confirms the hypothesis that increase of EVA in trading companies by means of accumulation of the cost of resource potential takes place with two or three years lag.