Managing for increased market value

a case study of a new management philosophy

Document identifier: oai:DiVA.org:ltu-7756
Publication year: 2005
Relevant Sustainable Development Goals (SDGs):
SDG 8 Decent work and economic growthSDG 16 Peace, justice and strong institutionsSDG 9 Industry, innovation and infrastructure
The SDG label(s) above have been assigned by OSDG.ai

Abstract:

The aim of this study is to describe the international forest company SCA's governance and measurements for increased shareholder value. Value-based management (VBM) focuses on the concept of cash flow in contrast to traditional, accounting-based standards. Our analytical framework is a combination of models of VBM-processes and value creation. Using this framework, we map out and analyse the value creation activities whereby we also examine the applied cash value added model (CVA). Finally, we present a construct of the value-based process, which we consider to be not only a governance model but also a new management philosophy at the company.

Authors

Christer Peterson

Other publications >>

A. Holmqvist

Handelshögskolan Vid Umeå Universitet
Other publications >>

M. Åström

Handelshögskolan Vid Umeå Universitet
Other publications >>

Record metadata

Click to view metadata