RAVE™:Integrated Value Management for Customer, Human, Supplier and Invested Capital
Опубликовано на портале: 21-06-2006
European Management Journal.
2002.
Vol. 20.
No. 2.
Тематический раздел:
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.
Ключевые слова
balanced scorecard controlling customer segmentation economic value added (EVA) supplier management value based management
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Management Accounting Research.
2003.
Vol. 14.
No. 3.
P. 235-254 .
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[Интернет-ресурс]
American Business Review.
2004.
Vol. 22.
No. 2.
P. 82-87.
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