scholarly journals Balanced scorecard (BSC) and concept economic value added (EVA) in strategic management service company

2014 ◽  
pp. 26
Author(s):  
E. M. Kryukova
Keyword(s):  
Strategic Management ◽  
Balanced Scorecard ◽  
Economic Value ◽  
Value Added ◽  
Management Service ◽  
Economic Value Added ◽  
Service Company

An Integrated View of Strategic Management

2007 ◽  
Vol 18 (4) ◽  
pp. 275-302 ◽  
Author(s):  
Juan Pablo Stegmann
Keyword(s):  
Critical Thinking ◽  
Strategic Management ◽  
Market Power ◽  
Value Creation ◽  
Economic Value ◽  
Value Added ◽  
Integrative Model ◽  
Economic Value Added ◽  
Stock Value ◽  
Different Levels

Strategic management has produced an amazing number of theories and models in the last decades. However, so far it has not succeeded in producing a good integrative model that can synthesize all the existing models. In a previous paper I proposed such a model (from now on we will refer to it as the GEMK model, in relation to Growth-EVA-Market Power-Knowledge). It is based on the two drivers of stock value creation, Economic Value Added (EVA) and growth of capital, and proposes two new testable variables, market power and knowledge. This paper is the application of the GEMK model. It shows how most of existing strategic management models impact stock value creation. It produces a valuable simplification of the discipline, eliminates confrontations, shows that several different theories are complementary, provides a new powerful critical thinking, and shows that the different theories are contingent to these four variables. Most importantly, it shows that the different theories have different levels of impact on stock value creation.

scholarly journals Managing For Value: Developing A Performance Measurement System Integrating Economic Value Added and The Balanced Scorecard In Strategic Planning

1970 ◽  
Vol 21 (1) ◽  
pp. 1-18
Author(s):  
Harold Fletcher ◽  
Darlene Brannigan Smith
Keyword(s):  
Performance Management ◽  
Balanced Scorecard ◽  
Economic Value ◽  
Value Added ◽  
Performance Measurement System ◽  
Corporate America ◽  
Economic Value Added ◽  
The Balanced Scorecard ◽  
System A ◽  
Hierarchy Process

Economic value added (EVA) systems and the balanced scorecard (BSC) havegenerated a tremendous interest in corporate America recently as approachesto performance management. Implementation of these methodologies has notproven to be easy. This paper introduces the analytical hierarchy process andshows how this methodology addresses the limitations of EVA and BSC by integratingthem into one comprehensive system. A case study is used to illustratethis methodology.

Theory of Cost Approach to Industrial Enterprise Management

2020 ◽  
Vol 8 (1) ◽  
pp. 10-21
Author(s):  
Elena Maevskaya
Keyword(s):  
Balanced Scorecard ◽  
Economic Value ◽  
Value Added ◽  
Enterprise Management ◽  
Economic Value Added ◽  
Historical Aspect ◽  
Value Based Management ◽  
Industrial Enterprises ◽  
Characteristic Features ◽  
The Cost

The article discusses the theoretical aspects of managing the value of industrial enterprises based on models that have become as wide-spread as possible, such as economic value added — EVA (Economic Value Added), MVA (Market Value Added), Equity value added — SVA (Shareholder Value Added), monetary value added — CVA (Cash Value Added), RCF (Resident Cash Flow) and Balanced Scorecard (BSC). The given models were chosen from a large number of proposed instruments in the works of domestic and foreign scientists, as the later concepts only developed the theory of their application. The purpose of the article was to share the determinants of the increase in the cost of industrial enterprises. The study is based on the theory of VBM (Value-Based Management) — valuebased management. The formation of this theory and the above-mentioned models in the historical aspect taking into account the factors of their occurrence are considered. The characteristic features of each model in terms of their application to cost management of modern domestic industrial enterprises were assessed. On the basis of the conducted study, the determinants of the increase in the cost of industrial enterprises and the methodology of their management have been determined.

Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Pada Nilai Perusahaan

2011 ◽  
Vol 3 (2) ◽  
pp. 1-19
Author(s):  
Chermian Eforis ◽  
Rosita Suryaningsih
Keyword(s):  
Corporate Social Responsibility ◽  
Annual Report ◽  
Economic Value ◽  
Value Added ◽  
Market Value ◽  
Economic Value Added ◽  
Market Value Added ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Simple Regression

This study aims to determine the influence of the level of CSR disclosure in annual report to corporate values that proxies with Economic Value Added (EVA) and Market Value Added (MVA).   The objects of this study are companies that were included in Kompas 100 Edition of the second review in 2010.The chosen model of this research is simple regression which can be defined as a model that used the normal probability plot  for data normality test, DurbinWatson test for autocorrelation, graph plots to test heteroscedasticity, and saw the value of tolerance and VIF for multicollinearity test. Hypothesis is analyzed using simple regression method  The results showed that the level of CSR disclosure contained in the annual report has a significant influence on the EVA. The same results were also found on the MVA, where the level of CSR disclosure contained in the annual report has a significant influence on the MVA. Key words: Corporate Social Responsibility, Economic Value Added, Market Value Added

KOMPARASI KINERJA KEUANGAN MELALUI PENDEKATAN ECONOMIC VALUE ADDED (EVA) PADA PERUSAHAAN TRANSPORTASI DI JAKARTA

2018 ◽  
Vol 3 ◽  
pp. 223-232
Author(s):  
Dwi Urip Wardoyo
Keyword(s):  
Financial Performance ◽  
Service Industry ◽  
Economic Value ◽  
Value Added ◽  
Added Value ◽  
Economic Value Added ◽  
Test Analysis ◽  
Transportation Service ◽  
Income Statement

This study aims to compare financial performance through profitability generated by two market participants in the witness transportation service industry in Jakarta, namely PT. BB compared to PT. ETU, this assessment is measured not limited to the profit generated but more than that by measuring financial added value through the concept of Eonomic Value Added produced by the two companies. The population in this study were all taxi transportation service companies in Jakarta. The sampling method selected two taxi companies that have the largest market share in DKI Jakarta, namely BB Taxi and ETU Taxi. The test analysis used in this study is ratio analysis through profit calculation and economic added value from the annual income statement. This study shows that there are (a) determination of the ratio of profit levels, (b) Determination of the comparison of economic value added of the two companies. Keywords :  Financial performance, Economic Value Added (EVA)

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