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The paper aims at pointing to possibilities of using the Economic Value Added index in evaluating the forest enterprise performance. The given index ranks among the indices of fourth-generation evaluation emerging from the value-based management theory. When calculating the index, we took the financial statements of a chosen forest enterprise for our starting point. On the basis of the calculated results we can state that the index development in the enterprise had an increasing tendency during the period 2011–2013. Recognised values of the index were positive, i.e. the enterprise reached a positive market value for the enterprise owners.

Application of the Economic Value Added index in the performance evaluation of forest enterprise