Strategic Repositioning of Amben Investment Services Using the Balanced Scorecard and Economic Value Added

Author(s):  
Ben Kwame Agyei-Mensah
1970 ◽  
Vol 21 (1) ◽  
pp. 1-18
Author(s):  
Harold Fletcher ◽  
Darlene Brannigan Smith

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.


2020 ◽  
Vol 8 (1) ◽  
pp. 10-21
Author(s):  
Elena Maevskaya

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.


2015 ◽  
Vol 64 (8) ◽  
pp. 1068-1091 ◽  
Author(s):  
Wojciech Piotrowicz ◽  
Richard Cuthbertson

Purpose – The purpose of this paper is to explore the approaches and metrics used to measure supply chain (SC) performance, and to understand the relative perceived importance of such measures. Design/methodology/approach – This research is based on empirical data captured through a survey of SC professionals in a variety of business sectors. Findings – The research confirms the importance of the balanced scorecard (BSC) approach, with BSC, SCOR and economic value added being the most commonly used tools. Economic metrics dominate, focused on cost and customer service. While social and environmental-related measures are of emerging importance, they appear to be of similar importance to economic metrics only when backed up by a legal obligation. Research limitations/implications – The small sample of 51 companies was based on access and the group is not wholly representative of all businesses. Respondents were mainly managers from EU countries involved in procurement, logistics and transport activities. Surveyed companies included manufacturing, automotive, retail, logistics services and wholesaling businesses. Practical implications – The common key performance indicators (KPI’s) are identified. These include measures related to: quality, efficiency, responsiveness, health and safety, employees, emission, natural resources utilisation, waste and recycling. Issues that influence the usage of measurement systems as well as the company and SC levels are ranked. Social implications – Implementation of a monitoring system and subsequent usage of the collected data may help to reduce negative external impacts on society and the environment. Originality/value – The field of SC performance management is still developing, with growing empirical work. Nevertheless this paper is one of the first attempts to carry out such an analysis focused on metrics and their usage. The survey instrument has been tested and can now be applied to other contexts.


Author(s):  
José Contreras ◽  
Carlos Parra ◽  
Adolfo Crespo Márquez ◽  
Vicente González-Prida ◽  
Fredy A. Kristjanpoller ◽  
...  

This chapter book will analyze different systems of indicators by which maintenance management is evaluated. The models analyzed are: 1) The Balanced Scorecard. 2) The Alsyouf Model. 3) The Maintenance Scorecard Model. 4) The Metrics for Maintenance of SMRP (Society of Maintenance and Reliability Professionals). 5) The EN-15341-Maintenance Key Performance Indicators (European Standard). This paper presents a model for indicators based on various hierarchical levels and different functions and processes taking place in a maintenance department. With this model a comprehensive assessment of the most important aspects at all levels of the organization is achieved and shows the relationship between the various indicators to understand the overall performance of maintenance management and so align departmental objectives with the strategic objectives. Also is developed the C-KPI-M model, which is the definition of 18 chains of key indicators for viewing the cause and effect of the maintenance KPI that contribute to achieving the maximum Economic Value Added (EVA).


Author(s):  
John W. Kamauff ◽  
Darlene Brannigan Smith ◽  
Robert Spekman

<p class="MsoNormal" style="text-align: justify; margin: 0in 0.5in 0pt;"><span style="font-size: 10pt; mso-bidi-font-size: 12.0pt;"><span style="font-family: Times New Roman;">In this paper we argue that the Extended Enterprise is a natural response to changing competitive dynamics and is predicated upon adapting some of the traditional performance measures.<span style="mso-spacerun: yes;">&nbsp; </span>We examine how the constructs of the Balanced Scorecard, Economic Profit (or Economic Value Added) and boundary spanning metrics such as the cash-to-cash cycle are useful tools for developing metrics for the Extended Enterprise.<span style="mso-spacerun: yes;">&nbsp; </span>We illustrate that when these measures are jointly adopted they can help to drive the integrating behaviors that epitomize the truly revolutionary Extended Enterprise.<span style="mso-spacerun: yes;">&nbsp; </span>The key phrase here is integrative &ndash; what is good for one must be good for all since the true competitive battle is fought supply chain against supply chain.</span></span></p>


Sign in / Sign up

Export Citation Format

Share Document