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Since the 1970s, company management based on financial and non-financial indicators has been actively implemented abroad. Within the framework of this approach, one of the most popular concepts was the Balanced Scorecard (Balanced Scorecard / BSC) proposed by R. Kaplan and D. Norton. This paper raises the question of the feasibility of using the Balanced Scorecard to manage the value of the company. The paper consists of three chapters. The first part describes a number of alternative concepts of company management, based on financial and non-financial indicators, and selects the most…mehr

Produktbeschreibung
Since the 1970s, company management based on financial and non-financial indicators has been actively implemented abroad. Within the framework of this approach, one of the most popular concepts was the Balanced Scorecard (Balanced Scorecard / BSC) proposed by R. Kaplan and D. Norton. This paper raises the question of the feasibility of using the Balanced Scorecard to manage the value of the company. The paper consists of three chapters. The first part describes a number of alternative concepts of company management, based on financial and non-financial indicators, and selects the most effective; reveals the theoretical foundations of SCB, the problems of implementing the system in the enterprise; shows how the application of SCB affects the process of creating value for the company. The second part presents the stages of development and implementation of the MTP, with special attention paid to the EVA indicator and the definition of key performance indicators (KPIs). The third chapter presents the results of developing a modified MTP for Metallurgical Plant. The study will be useful for company managers as well as for students specialising in economic disciplines.
Autorenporträt
Koryagina Yulia Aleksandrovna, estudiante del Departamento de Finanzas y Crédito, se licenció en Economía por la Universidad Estatal Lomonosov de Moscú en 2005.