Abstract:

The aim of the study is to measure value capture mechanisms and to analyze and assess relationships that occur between these mechanisms in changing operating conditions. The dynamics of the competitive environment of enterprises makes it difficult to indicate one specific reason for the company's success and for building its advantage in the market. This means that modern enterprises are looking for new adaptation solutions that enable long-term competition in the market, which simultaneously affects the company's development. In this context, the problem arises in relation to the selection of instruments for measuring the value captured, which should enable capturing the dynamics of the process of achieving and maintaining a competitive advantage, reflected in sales revenue achieved. In order to achieve the assumed goal and verify the hypothesis, relevant analytical methods were used. The epistemological research was conducted on the basis of literature studies. The verification of the hypothesis was carried out using a case study, economic diagnostics tools and statistical analysis. The analyzed enterprise was selected based on purposive sampling. The study contributes to the discussion on success factors in management of the company conducting its activity in a competitive market and the ability to shift the center of gravity of generating revenue using value capture mechanisms. A clear implication of the case study is the fact that the measurement of the value captured allows the selection of mechanisms to capture value in the strategic management of the company. The main advantage of measuring the value captured by measuring the correlation of the value of sales revenue with the value of operating cash flows is the fact that the research process can be easily prepared based on available data from financial statements.