 VBM A MARKET AND BOOK VALUE COMPANY IN CREATING WEALTH FOR SHAREHOLDERSMieczyslaw Dudek and Piotr Mazurkiewicz Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, 2008, vol. 12, issue 3 Abstract: The article presents the general concepts make VBM (Value Based Management). Shows Accounting (cost), a simple method of valuation enterprises such as book value, adjusted net assets and liquidation value of their advantages and disadvantages. Special attention However, a complex devoted to methods of income and especially the concept of EVA (Economic Value Added). The article shows that profitable methods have more important than the accounting methods for the determination of Value Based Management. However, for shareholders to create the present value of their set budget ultimately should expect the market value of equity (the company) and not the method valuation. Crisis loans subprime mortgage market shows it probably is not privileged, exclusive development methods value for shareholders. Keywords: enterprise; accounting and market value of the company; VBM as a concept; VBM basic principles; the market value of capital company; mortgage market; methods of formation of value for shareholders (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:scn:000pbo:68478 Access Statistics for this article More articles in Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis from Житомирський державний технологічний університет // Zhytomyr State Technological University |
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