Monetäre Bewertung eines Anreizsystems/Economic feasibility study of an incentive system for motivating manual assembly employees

2020 ◽  
Vol 110 (03) ◽  
pp. 125-129
Author(s):  
Robin Sochor ◽  
Lukas Merkel ◽  
Stefan Braunreuther ◽  
Gunther Reinhart ◽  
Franz Greiter
Keyword(s):  
Feasibility Study ◽  
Economic Value ◽  
Value Added ◽  
Economic Feasibility ◽  
Incentive System ◽  
Economic Value Added ◽  
Incentive Systems ◽  
Manual Assembly ◽  
Cognitive Assistance ◽  
Assistance Systems

Digitale, kognitive Assistenz- und betriebliche Anreizsysteme können zusammen Leistungsvoraussetzungen und -bereitschaft manueller Montagemitarbeiter fördern. Dieser Beitrag liefert eine Methode zur unternehmensspezifischen Quantifizierung des wirtschaftlichen Mehrwertes einer Anreizimplementierung zur Stimulation von Montagequalität, -produktivität und Wissensweitergabe.   Digital, cognitive assistance systems and operational incentive systems are able to improve the prerequisites and motivation for better performance of assembly workers. This article shows a method to quantify the economic value added by the implementation of an incentive system to stimulate quality, productivity and spread of knowledge in the manual assembly.

Auswahl und Weiterentwicklung von Anreizsystemen/Selection and further development of incentive systems - Current research into incentive systems in industry and digital advancement of manual assembly considering employment law

2021 ◽  
Vol 111 (03) ◽  
pp. 142-146
Author(s):  
Robin Sochor ◽  
Franz Greiter ◽  
Maximilian König ◽  
Julia Berger ◽  
Johannes Schilp
Keyword(s):  
Employment Law ◽  
Incentive System ◽  
Wird Eine ◽  
Incentive Systems ◽  
Manual Assembly ◽  
Assistance Systems ◽  
Further Development ◽  
Application Specific

Digitale Assistenzsysteme sowie betriebliche Anreizsysteme besitzen in ihrer Kombination das Potenzial, die Belastungssituation in der manuellen Montage zu senken und die Leistungsbereitschaft zu steigern. In diesem Beitrag wird eine auf Gamification beruhende Anreizimplementierung zur Verbesserung der Dimensionen Qualität, Produktivität und Wissensweitergabe unter Berücksichtigung geltenden Arbeitsrechtes und anwendungsspezifischer Anforderungen analysiert und weiterentwickelt.   The combination of digital assistance systems and operational incentive systems allows for improving the workload conditions and the motivation of manual assembly workers. This article analyzes and optimizes a gamification-based incentive system to stimulate quality, productivity and the spread of knowledge while considering current employment law and application-specific requirements.

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)

LA FUSIÓN CARULLA-VIVERO, ¿CREÓ VALOR?

2014 ◽  
Vol 5 (10) ◽  
pp. 93
Author(s):  
Andrés Villegas Cortés ◽  
Luz Ángela Rojas La Rota
Keyword(s):  
Average Cost ◽  
Cost Of Capital ◽  
Economic Value ◽  
Weighted Average ◽  
Value Added ◽  
Economic Value Added ◽  
Estudio De Caso

El presente trabajo busca determinar si la fusión de las empresas Carulla-Vivero ocurrida en el año 2000 generó valor. Para esto, se estudia el conceptode valor, posteriormente se explica el estudio de caso como metodología deinvestigación para concluir con la exposición del caso mismo de la fusión, ysu resultado. Una vez realizado el análisis de las dos empresas, se hace unacomparación y una valoración por dos metodologías ampliamente aceptadas:los métodos Economic Value Added (EVA) - Weighted Average Cost of Capital(WACC) y Flujo de Caja Histórico, con lo cual se explora en su interior la fusióny se explican los resultados obtenidos en ella. Finalmente, se hace una seriede observaciones, conclusiones y recomendaciones sobre la fusión, asícomo de la metodología del estudio de caso, para el abordaje de temas de laadministración.

scholarly journals The Social Balance Sheet as Part of the Annual Report in Financial Institutions. A Case Study: Banco Bilbao Vizcaya Argentaria (BBVA)

2021 ◽  
Vol 13 (6) ◽  
pp. 3075
Author(s):  
Miguel Ángel Martín Valmayor ◽  
Beatriz Duarte Monedero ◽  
Luis A. Gil-Alana
Keyword(s):  
Annual Report ◽  
Economic Value ◽  
Balance Sheet ◽  
Value Added ◽  
Social Value ◽  
Economic Value Added ◽  
The Social ◽  
Social Balance ◽  
Corporate Social

In this paper, we examine the concept of the social balance sheet (SBS) and its evolution in corporate social reports that large companies have to issue today in their yearly statements. The SBS allows companies to evaluate their compliance with corporate social responsibility during a specific period and quantify its level of accomplishment. From a methodological perspective, this research analyzed the information that should be contained in the SBS report comparing economic value added (EVA) with other social value added statements (SVA), analyzing also in detail the case of Spain’s Banco Bilbao Vizcaya Argentaria (BBVA) bank as one of the pioneers in offering social reports. Along with this study, their metrics following EVA were recalculated and a more academic SVA statement was proposed for this specific case.

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