Managing for increased market value: a case study of a new management philosophy

التفاصيل البيبلوغرافية
العنوان: Managing for increased market value: a case study of a new management philosophy
المؤلفون: Peterson, Christer, Holmqvist, Anneli, Åström, Matilda
المصدر: Ekonomiska samfundets tidskrift. 58(3):125-136
الوصف: The aim of this study is to describe the international forest company SCA's governance and measurements for increased shareholder value. Value-based management (VBM) focuses on the concept of cash flow in contrast to traditional, accounting-based standards. Our analytical framework is a combination of models of VBM-processes and value creation. Using this framework, we map out and analyse the value creation activities whereby we also examine the applied cash value added model (CVA). Finally, we present a construct of the value-based process, which we consider to be not only a governance model but also a new management philosophy at the company.
وصف الملف: print
URL الوصول: https://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-120448
قاعدة البيانات: SwePub