Эксоцман
на главную поиск contacts
В разделе собрана информация о статьях по экономике, социологии и менеджменту. Во многих случаях приводятся полные тексты статей. (подробнее...)

Financial Practice and Education

Опубликовано на портале: 21-06-2006
Jr. Ryan, E. Harley, Emery A. Trahan Financial Practice and Education. 1999.  Vol. 9. No. 1.
The objective of this paper is to provide information on how value-based management is perceived, implemented, and utilized in leading industrial corporations in the US, and to examine factors that influence the decision to utilize it. We gather data through a survey of the chief financial officers (CFOs) of a large sample of US industrial corporations, in order to ascertain their opinions of and experiences with value-based management systems and metrics. The results suggest that there is room for improvement in the design and implementation of value-based management systems. If value-based management is to have an impact on corporate strategy and value and reduce intra-firm agency costs, then its scope within the firm may need to be expanded.