What is Value Drivers

This chapter deals with the issue of valuation of business entities. Based on literary research, which forms the basis of the chapter, two practical examples are given. The aim of the first example is to evaluate the financial situation of the concrete company for the period of 2007-2019 using valuation tools (financial analysis, creditworthiness and bankruptcy models, EVA). The purpose is to capture the course of an expansion disrupted by the great financial crisis that erupted in 2008 and to monitor the gradual return of corporate activities. The results of the analysis show that the financial crisis initially had a significant impact on the company but was nevertheless averted. The aim of the second example is, with the help of neural networks, to determine the relationship between the value generators of a company and EVA equity of small and medium-sized enterprises operating in rural areas of the Czech Republic in the period of 2013-2017. It is found that successful companies are distinguished from unsuccessful ones by the degree of human capital involvement.