Economic models routinely assume firms maximize shareholder wealth; however common law legal systems only require that officers and directors pursue the interests of the corporation, leaving this ill-defined. Economic arguments for shareholder wealth maximization derived from shareholders'...

В соответствии с ГК РФ, основной целью деятельности любой коммерческой организации является извлечение прибыли. Представление о показателе прибыли предприятия...

There are methods to match value added approaches (Residual Income Method, RIM and Economic Value Added, EVA) with discounted cash flow methods, DCF. In this note we use a real life case from an emerging country to illustrate the matching, with complexities such as unpaid taxes, losses carried...

В статье анализируются причины отсутствия инноваций в экономике Украины. Рассматривается спрос на инновационные стратегии у предприятий. Описываются пути...

In our paper we intend to explore the possibility of integrating the ABC method of cost calcula-tion with cash based value measure, i.e. the Cash Value Added. Our purpose is to develop an instrument for the management of productive companies that will allow them to administrate the proc-ess of...

Este es material de curso del libro Decisiones Empresariales bajo Riesgo e Incertidumbre. El nivel del libro es basico. Se usan muy pocas matematicas y puede ser usado por gerentes. El capitulo diez estudia la medicion del valor agregado. Se estudia criticamente el EVA y los beneficios...

Value added displays various opportunities for measuring and evaluating performance; it is the key element in determining certain indices that create value having a major significance within a company’s activity, either quoted or not on capital market. In case of quoted companies, value creation...