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| Author: | Mills, R. |
| Title: | Strategic value analysis: linking finance and strategy |
| Journal: | Management Accounting (London)
1995 : APR, VOL. 73:4, p. 42-47 |
| Index terms: | STRATEGY VALUE ANALYSIS FINANCE |
| Language: | eng |
| Abstract: | In the first article in this series, two frameworks were reviewed which permit value to be seen in terms of future cashflows. Such cashflows can be generated via future estimates that may be captured in the following seven value drivers: sales growth rate, operating profit margin, cash tax rate, fixed capital needs, working capital needs, planning period, cost of capital. It is important that in generating future cashflows both a long-term and a short-term perspective are taken which also takes into account the dynamics of competition within the marketplace. |
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