haku: @indexterm VALUATION / yhteensä: 677
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| Tekijä: | Ratnatunga, J. Gray, N. Balachandran, K.R. |
| Otsikko: | CEVITA(TM): the valuation and reporting of strategic capabilities |
| Lehti: | Management Accounting Research
2004 : MAR, VOL. 15:1, p. 77-105 |
| Asiasana: | Accounting Financial statements Strategy Planning Assets Valuation |
| Kieli: | eng |
| Tiivistelmä: | New types of ''measurements'' are needed for both tradable and non-tradable assets in order for organisations to meet the challenges present at the corporate, national and international levels, especially in the areas of strategic decision-making and valuation. The valuation approach is basically to calculate the Capability Economic Value of Intangible and Tangible Assets (CEVITA(TM) of an organisation by leveraging its capability-enhancing expenses to economic values by using specific Expense Leveraged Value Indexes (ELVI(TM). This paper illustrates a technique that will not only make the strategic valuations more relevant, but also show how to report the tangible and intangible asset combinations in an organisations financial statements. |
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