RT Journal Article SR Electronic A1 Jurkovič, Martin A1 Sosedová, Jarmila T1 IMPLEMENTATION OF VALUE-ORIENTED MANAGEMENT IN NAVIGATION BUSINESSES JF Doprava a spoje YR 2010 VO 6 IS 2 SP 16 OP 21 UL https://tac.uniza.sk/artkey/das-201002-0003.php AB Financial analysis based on modern value-oriented approaches to management brings new insights into the efficiency of a given business. It does not only offer the retrospective evaluation of the development of a company, it also provides a forecast of future performance, which makes it possible to fulfill company's strategic goals and long-term interest of its owners.