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Wenn Unternehmen ihre Geschäftsprozesse auf die Erreichung strategischerWettbewerbsvorteile ausrichten wollen, dürfen sie nicht nur Kosten senken,sondern müssen die Prozesse auf die Kunden und die Unternehmenszieleausrichten. Dafür ist es notwendig, ihre Wertschöpfung zu ermitteln....
Persistent link: https://www.econbiz.de/10009467510
To assist Executive M.B.A. (E.M.B.A.) faculty and administrators in their curriculum management efforts, this … descriptive study examines the accounting component of U.S. E.M.B.A. programs. Based on a national survey of E.M.B.A. programs …, the primary results are: (1) accounting is an important component of the E.M.B.A., generally comprising over 10 percent of …
Persistent link: https://www.econbiz.de/10009459016
The paper shows results of the first phase of research for the thesis on the logistics controlling. One of aims in this … effect of its organisation structure. The second one was to know about interest of management to use information from the … accounting – screening some accounting categories as costs and some categories of the business relations. It is clear from these …
Persistent link: https://www.econbiz.de/10011315715
nicht besonders gut entwickelt. Sowohl beim Management und dessen Kompetenzen sowie auch beim Planungs- und Controlling … successful corporate management, a controlling system and appropriate management competence, are developed very well in small and … aided planning and controlling system in conjunction with appropriate management competence for corporate finance. As a …
Persistent link: https://www.econbiz.de/10009452442
. The escalating competition at the domestic and foreign markets encouragesthe search of new forms and methods of management … controlling concept. …
Persistent link: https://www.econbiz.de/10009461511
The renaissance of accounting-based valuation models in the 1990s has primarily been triggered by the analyses of … accounting information as at valuation date. The derivation of the so called 'other information' has not been specified by Ohlson …
Persistent link: https://www.econbiz.de/10009433705
accounting data. While prospect theory and considerable research indicate that decision makers are often risk averse (taking …
Persistent link: https://www.econbiz.de/10009468200
In today’s world, leases appear far and wide; they are commonplace throughout the business and accounting frontiers …. Accounting for leases, however, is not so clear cut. Since there are various ways to account for leases, many companies pick and … all of its financial information.  Off-balance sheet financing is one of the hot topics in accounting for leases because …
Persistent link: https://www.econbiz.de/10009475121
of other factors, such as the domestic market index, world index, and industry index is also analyzed. … priced. The pricing of the World Index and the Industry Index is mixed, (i.e.), it is priced in certain cases and not in …
Persistent link: https://www.econbiz.de/10009477882
Purpose – Public private partnerships (PPPs) are a relatively new policy that some governments now use to secure infrastructure assets. The objective of this paper is to document the construction and development of a Victorian state government hospital, Casey Hospital (CH), to identify the...
Persistent link: https://www.econbiz.de/10009478077