search query: @author Ruhl, J. M. / total: 2
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| Author: | Ruhl, J. M. Cowen, S. S. |
| Title: | Breaking the barriers to value creation. The right financial planning and control system is crucial (Finanzierungskontrolle) |
| Journal: | Management Accounting (US)
1992 : MAR, VOL. 73:9, p. 44-47 |
| Index terms: | |
| Freeterms: | FINANZMANAGEMENT, FINANZIERUNGSPLANUNG, BETRIEBSERFOLG |
| Language: | eng |
| Abstract: | Although many firms say one of their main goals is to create value for their shareholders, their internal financial planning and control systems may be obstacles to this endeavour. Why? To find out, the authors developed a theoretical framework of a value creating system. They used this framework as a guide for study of two firms stating the goal of value creation in their annual reports. The purpose was to investigate whether or not those firms' planning and control systems matched the characteristics of a value creating planning and control system. |
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