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Intangible assets play an essential role in the property structure of businesses. Technological progress and the use of information and communication technologies greatly change the so-called traditional economy. The current digitized economy is very flexible, global; it works with high-quality information systems and requires new approaches to manage partial business activities. All this, results in the growing importance of intangible assets in businesses and subsequently leads to the concentration of value in t...

Nowadays, companies deal with a dynamic process of adapting economic sectors to the EU requirements and conditions as well as to internal domestic regulations in terms of corporate sustainable activities, including identifying, measuring, estimating and disclosing various information. Ongoing economic changes determine conditions under which todayВ’s business is conducted also in the area of municipal management, and impose the necessity to implement innovative organizational, financial and accounting solutions. T...

The paper deals with the methods used by Czech companies for the evaluation of company performance. The evaluation of company performance remains a crucial topic for companyВ’s management. The development of business environment is influenced by globalization, which increases competition between companies around the world. This creates new obstacles as well as opportunities in the area of measuring company performance. Companies are constantly forced to increase their performance to retain their market shares and ...