| Autor: Bartłomiej Nita | 435 |
Strony: 435-443
pełen tekst
THE USE OF VALUE CREATION METRICS IN RESPONSIBILITY ACCOUNTING
Summary
The paper deals with the use of value creation measures in responsibility accounting. In the first part of the paper the linkages between economic value added and market value added were briefly explained. In the second part it was shown how to disaggregate economic value added in order to asses performance of an investment center. Finally, the impact of return on sales and capital requirements on market value added was described.
pełen tekstTHE USE OF VALUE CREATION METRICS IN RESPONSIBILITY ACCOUNTING
Summary
The paper deals with the use of value creation measures in responsibility accounting. In the first part of the paper the linkages between economic value added and market value added were briefly explained. In the second part it was shown how to disaggregate economic value added in order to asses performance of an investment center. Finally, the impact of return on sales and capital requirements on market value added was described.