摘要:AbstractManaging a company while taking consideration that all stakeholders in the decision making process is the principle underlying the idea that company value achievement is not only a value for the claim owner of the company's assets. Stakeholder value is considered impossible to be arranged in a form of a single value, but as a qualitative and quantitative comprehensive measurement. This article proposes a quantitative measurement approach with fundamental principle of the attainment of the most minimal discrepancy between the welfare of the debt holder and shareholder, and the welfare of other stakeholders besides those two parties. The type of this paper is conceptual