Fibírová, Jana; Knorová, Kateřina - In: Český finanční a účetní časopis 2014 (2014) 4, pp. 157-165
logical relations of decomposition of economic effectiveness measures and causal relations of value-creation process are taken … measures create the framework of performance management, causal relations of value-creation process make the factual base. Only … by linking financial results and non-financial causes it is possible to explain, analyze and influence the value-creation …