Wertorientierte Unternehmensführung: Grundlagen

Wolfgang Ballwieser
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Wolfgang Ballwieser: Ludwig-Maximilians-Universität München

Schmalenbach Journal of Business Research, 2000, vol. 52, issue 2, 160-166

Abstract: Summary The author describes and criticizes different value based management concepts. The basis for the critique is the consideration of incentive-, monitoring- and communication-problems as well as the integrity of the planning process and cost-benefit analysis. One critical point with all value based management concepts is that they do not take into account goodwill because they rely mainly on the financial reporting.

Date: 2000
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DOI: 10.1007/BF03372612

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