Detail Four Options for Measuring Value Creation   Oleh:  Merchant, Kenneth A. ; Sandino, Tatiana Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 208 no. 2 (Aug. 2009), page 34. Topik: Companies; Shareholder Value; Value Creation; Managers Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.27 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel In casual, everyday language, it is often said a corporation’s primary role is to generate profits. However, the primary role of a corporation is not to generate profits; it is to create shareholder value. When corporations focus their internal performance measurement systems on short-term profits or accounting returns—not shareholder value—bad things often happen. Their managers can fail to identify real problems on a timely basis. They can also become shortsighted and prone to gamesmanship. Fortunately, many smart managers take steps to de-emphasize the management roles of accounting measures of performance to keep the focus on value creation. This article first clarifies the problem—the reasons accounting performance measures are often not good indicators of value creation—and then describes four main alternatives managers can use. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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