The main goal of corporate value management concept is company market value maximisation. Adoption of that criteria means the aspiration to maximise shareholders benefits secured from their investments in company. Growing financial market institutionalisation and globalisation increase pressure on public companies boards to undertake effective activities, which basic aim is to increase company value. That leads to increase of share prices and shareholders rate of return.

Connecting effects of activities undertaken by managers to the market value increase is possible thanks to economic value concept, also known as discounted value of cash flow generated by the company. Among the most important factors causing the company value increase, arising from operational, investment and financial decisions undertaken by corporate boards are: operating profit margin, rate of net assets and sale growth, cost and capital structure, length of growth period. They have an impact on formation of the future net cash flows discount rate.

Real company value is verified on capital market. Information considering company activity and its development plans are reflected in company share price.

Company value management result in necessity of using additional measure of company activity results. Traditional financial ratios based on accounting datas do not include all factors, which have an influence on company value. Company value growth is measured by using market added value (MVA) and economic added value (EVA).

Company board may undertake different efforts, which aim is to increase company value. They may be based on company internal restructuring that does not need changes in company assets, external restructuring, which is based on realisation of investment project with positive net present value (NPV > 0) or restructuring of the capital invested in company.