16 126 809 książek w 175 językach
Jednak się nie przyda? Nic nie szkodzi! U nas możesz zwrócić towar do 30 dni
Bon prezentowy to zawsze dobry pomysł. Obdarowany może za bon prezentowy wybrać cokolwiek z naszej oferty.
30 dni na zwrot towaru
The choice of performance measures is one of the most critical challenges facing organizations. Performance measurement systems play a key role in developing strategic plans, evaluating the achievement of organizational objectives, and rewarding managers. §Corporate financial performance, measured in terms of accounting-based ratios, has been viewed as inadequate, as firms began focusing on shareholder value as the primary long-term objective of the organization.§Corporate managers have been facing a period in which a new framework that better reflects value creation and economic profitability had to be implemented in their companies. The increased efficiency of capital markets required that capital allocation within companies would become more efficient: a value-based management framework, better reflecting opportunities and pitfalls, was therefore necessary. Subsequently, value metrics were devised that explicitly acknowledged that both equity and debt have costs, and thus emerged the need of incorporating financing risk-return into performance calculations.