In: Klaus-Peter Wiedmann/Carsten Heckemüller (ed.)
Ganzheitliches Corporate Finance Management, 2003
For most companies the commitment to management aligned with the needs of capital markets goes without saying. Thus, the implementation of value based key measures such as EVA® (in internal as well as in external reporting) is increasing.
Unfortunately, the discussion of value creation is often limited to finance and controlling departments. Key measures are only used for measuring and reporting performance towards capital markets. However, most of the potential of value creation remains unused.
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