Съвместно използване на балансираната система от показатели (ВSС) и показателя икономическа добавена стойност (EVA) за оценка ефективността на предприятието.
Collaborativelyusing ofthe balanced scorecard (ВSС) and the indicator-economic value added (EVA) as an estimation of the effectiveness of the enterprise
Author(s): Galina KurtevaSubject(s): Economy
Published by: Бургаски свободен университет
Keywords: balanced scorecard (BSC); economic value added (EVA); measuring the activity ofthe enterprise.
Summary/Abstract: In the economic literature and practice are popular different techniques to measure the effectiveness ofthe entity, based both on fшancial andnon-:financial indicators. Independent use of each of these techniques has its advantages and disadvantages. Тhе article presents the advantage of the synergy oflinking the Balanced Scorecard (ВSС) and the indicator (index) -economic value added (EVA).
Journal: Бизнес посоки
- Issue Year: 13/2011
- Issue No: 02
- Page Range: 3-8
- Page Count: 5
- Language: Bulgarian