THE ROLE OF VALUE DRIVERS IN CREATING SHAREHOLDER WEALTH IN THE COMPANY
THE ROLE OF VALUE DRIVERS IN CREATING SHAREHOLDER WEALTH IN THE COMPANY
Abstract
Формирането на финансовата архитектура на взаимоотношенията между
отделните звена в компанията е от особено значение за ефективността на всеки
бизнес. Колкото по-сложен е модела на управление и организационната структура
на компанията, толкова по -остро стои въпросът с разграничаване на отговорностите
при формиране на корпоративния успех. Обособяването на центровете на
финансовата отговорност е своеобразна финансово-инженерингова дейност, която
има за цел да определи пълномощията и отговорностите на всяко звено, както и
корпоративният център, който дефинира стратегическите приоритети и
организацията на паричните потоци.
References
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4. Eckerson, W., Ten Characteristics of a Good KPI, The Data Warehousing Institute™, http://www.tdwi.org/publications/display.aspx?ID=7114
5. Hall, J. – “Dissecting EVA: the value drivers determining the shareholder value of industrial companies”, University of Pretoria, Working Paper, Social Science Research Network, http://ssrn.com/abstract=304196
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