scholarly journals Non-Financial Indicators in the Company's Value-Based Management System

Author(s):  
Evgeniia Andreevna Badokina ◽  
Luiza Ivanovna Ilina ◽  
Irina Nikolaevna Shvetsova
1996 ◽  
Vol 39 (5) ◽  
pp. 48-52 ◽  
Author(s):  
Stanley F. Slater ◽  
Eric M. Olson

2014 ◽  
Vol 687-691 ◽  
pp. 4474-4477
Author(s):  
Chun Xian Li ◽  
Hua Xu ◽  
Jing Jing Zhang

Working capital management is an important part of enterprise management system, to the enterprise performance and efficiency of access to produce very big effect. ERP system as an advanced management system have been applied in many enterprises in our country. Many enterprises have been got after the implementation of ERP enterprise financial index significantly improve, but there are a large part of the enterprise after the implementation of ERP financial indicators have not been improved. Too much even for ERP investment brings to the enterprise financing difficulties. How to improve the efficiency of the implementation of the ERP, which in the management of working capital factors will affect the success of the ERP implementation. The implementation of ERP will bring what kind of impact, especially the influence on the management of working capital is worth thinking about.


2021 ◽  
Vol 26 (3) ◽  
pp. 291-309
Author(s):  
Ol'ga D. KOSORUKOVA

Subject. The article focuses on business valuation methods and factors with reference to corporate governance principles. Objectives. I analyze how corporate governance factors influence the value and capitalization of public joint-stock companies, and make my suggestions concerning financial and administrative decisions in line with value-based management. Methods. The study is based on methods of synthesis, deduction, induction, statistical analysis, comparison and generalization. Results. Having analyzed the impact of such factors, as revenue, dividends paid, return on sale and equity, for an 11-year life span (2009–2019), on capitalization and value of the population made up of 20 Russian public joint-stock companies from four sectors, as classified by the number of owners and State interest, I figured out that capitalization enterprise value in Russia most of all depend on indicators of companies if it has 11 owners and more (71%), companies without the State interest (67%). As for basic factors, these are revenue and dividend policy that have the strongest effect on enterprise value, while capitalization depends on all the analyzable factors. Conclusions and Relevance. Currently, business valuation and business valuation management are critical for making correct strategic administrative decision. Doing so, the appraiser shall not only measure enterprise value with available financial results, but also consider its various non-financial indicators, which inter alia include corporate governance. Based on corporate governance principles set forth in the Letter of the Bank of Russia, I pointed out that definitely influence the enterprise value. Based on the above analysis, I determined what best results the Russian public joint-stock companies can attain in their corporate governance by sector, the number and quality of owners. Following the findings, I suggest how financial and administrative decisions on enterprise value management should be made, in line with the value-based management principles.


2019 ◽  
Vol 62 ◽  
pp. 11002
Author(s):  
A.V. Korablev ◽  
M.V. Petrushova ◽  
E.V. Pogorelova ◽  
A.G. Abrosimov

Information provision for a company’s management system not only provides data for evaluating day-to-day operations but also is an efficient tool for improving the reliability of the entire management system. For purposes of efficiently managing projects for implementing modern information provision, the company should design a formalized model for assessing the relationship between project-related financial costs and the number of automated business processes in place at the company. This paper proposes using a mathematical model that contains financial indicators such as net present value, cash flows, and discount rates. Thanks to lower investment risks, the model will improve the economic efficiency of investment projects as part of implementing information provision at the company.


2021 ◽  
Vol 94 ◽  
pp. 01034
Author(s):  
Tatyana Serebryakova ◽  
Olga Gordeeva ◽  
Olga Kurtaeva ◽  
Alexander Anisimov

The concept of value-based management is one of the newest cost management technologies of an enterprise. Purpose of this paper: to justify that value-based management accounting and analysis will allow creating an information base for understanding the result of an enterprise activity from the standpoint of the actual value growth. Results: using the methods of analysis, the authors defined the concepts of value-based management accounting and analysis, and revealed their advantages as compared with the financial indicators of an enterprise organization for performance evaluation. Research applications: senior management and company managers can use the results achieved in this study for the effective development of an enterprise.


10.12737/418 ◽  
2013 ◽  
Vol 1 (1) ◽  
pp. 1-10
Author(s):  
Андрей Гусев ◽  
Andrey Gusev

The main idea of this article is to make an overview of most important questions in the area of value based management. Current trends in business development (in terms of strategic value creation) should be taken into account when a company is a subject of selling or buying. Basic analytic instruments in value management are discussed.


2021 ◽  
Vol 258 ◽  
pp. 02022
Author(s):  
Elena Palkina

The article presents the conceptual foundation of integrated management of digital transformation processes in transport which plays an important role in support of industrial production and determines the prices of products. The paper substantiates the interrelated use of the following concepts in building the integrated management system for digital transport: Industry 4.0, process management, sustainable development, stakeholder influence, value-based management, lean production and risk management. Improving the theoretical basis of the digital transformation management system in transport will allow industrial enterprises to improve the efficiency of their activity, taking into account the expectations of stakeholders. Examples of practical implementation of conceptual provisions are presented. The author suggests to use the specific key performance indicators that allow to evaluate the effectiveness of the proposed integrated management system for digital transport systems based on the considered concepts. The achieved results form the scientific basis for elaboration and implementation of the economic mechanism for ensuring sustainable increasing efficiency of transport organizations, serving the industrial production and determining distribution costs in conditions of the digital economy.


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