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Comparison Between the Traditional and New Measures of Performance based on Shareholder Value Creation


Kovšca, Vladimir; Dvorski, Stjepan; Dobrinić, Damir .
Comparison Between the Traditional and New Measures of Performance based on Shareholder Value Creation // Proceedings of 3rd International Conference An Enterprise Odyssey: Integration or Disintegration / Galetić, Lovorka (ur.).
Zagreb: Faculty of Economics and Business University of Zagreb ; Mikrorad d.o.o., Zagreb, 2006. str. 1228-1244 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)


Naslov
Comparison Between the Traditional and New Measures of Performance based on Shareholder Value Creation

Autori
Kovšca, Vladimir ; Dvorski, Stjepan ; Dobrinić, Damir .

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Proceedings of 3rd International Conference An Enterprise Odyssey: Integration or Disintegration / Galetić, Lovorka - Zagreb : Faculty of Economics and Business University of Zagreb ; Mikrorad d.o.o., Zagreb, 2006, 1228-1244

ISBN
953-6025-18-3

Skup
3rd International Conference An Enterprise Odyssey: Integration or Disintegration

Mjesto i datum
Zagreb, Hrvatska, 15.-17.06.2006

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
Profit related measures of performance; value based management; value based performance measures; economic value added; cash flow return of investment; shareholder value added

Sažetak
The increasing number of participants in the capital market, as well as the increasing number of institutionalised investors, has created new trend sin business. Large part of these trends reflects in the understanding of the reasons of existence and goals of the company business operations. In the context of such consideration, the company business operations are successful only if the company menages are able to fulfill the goal of creating the value added, i.e. to increase the wealth of the shareholders. Traditional measures of performance, which are based on accounting measurement, have been subjected to many criticism, which emphasize many shortcomings. Because these measures are not adequate for measuring the new value added, academic community, as well as the consulting firms, have presented "new" measures of performance. The basic goal of this paper is to review the criticism pointed to the traditional measures, to review some of new measures of performance, and to make comparison between the traditional and new measures of performance based on the fulfillment of criteria set by the basic purpose of the company business, that is, increase of its value.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA


Ustanove
Fakultet organizacije i informatike, Varaždin