European Management Journal
Выпуск N2 за 2002 год
Опубликовано на портале: 21-06-2006Rainer Strack, Ulrich Villis European Management Journal. 2002. Vol. 20. No. 2.
Many companies have introduced new value-based methods such as the EVA™ or CVA concept for strategic and operational control. However, these concepts are still strongly focused on investment capital and can hardly explain and manage value creation in today’s service and knowledge economy. This article presents a new, integrated value management concept (RAVE™) for managing human capital (Workonomics™), customer capital (Custonomics™), and supplier capital (Supplynomics), all in a value-oriented and quantitative way. All of these concepts are anchored in CVA/EVA and thus culminate in the same central controlling metric. After outlining the concept, the authors illustrate its application and practical benefits with specific examples.