One of the tasks of top management is during the meeting the goal of sustainable development and market growth to ensure that the resources that are essential to the implementation and fulfillment of the objectives are identified and made available. These resources include employees, suppliers, information, infrastructure, work environment or financial resources. But what gives the business a competitive advantage? With application of existing resources management methods, it is to realize its strategic capabilities and to find ways how to link the organization's resources and performance to each other. This means identifying how organizations contribute to value creation and find key value drivers. The aim of the article is to identify the value drivers and, on the basis of the choice of one value driver, to show when it changes it effects the operating profit of the construction company. For the purpose of creating this target, the values from the company's accounting statements will be used, the percentage method will be used to determine the costs during the reporting period. By using the sensitivity analysis method, it will be examined the impact of the change in the value driver on the operating profit.
Vítková, E., Chovancová, J., & Veselý, D. (2017). Value Driver and Its Impact on Operational Profit in Construction Company. In Procedia Computer Science (Vol. 121, pp. 364–369). Elsevier B.V. https://doi.org/10.1016/j.procs.2017.11.049