期刊名称：Finante - provocarile viitorului (Finance - Challenges of the Future)
印刷版ISSN：1583-3712
出版年度：2015
卷号：1
期号：17
页码：186-194
出版社：University of Craiova, Faculty of Economics and Business Administration
摘要：The main goal for any enterprise is to create value. In the specialized literature scholars talk about the necessity of management to create value for shareholders. In this paper we shall try to point out the importance of value creation both for shareholders as well as for other parties involved. The instruments used by the classical VBM system are based only on financial and accounting data while other information such as that on the market, customers, suppliers or employees being totally ignored. In our opinion, a management system based on value creation should take into account all data coming from within the enterprise as well as from the outside. Also, those variables that the enterprise can influence to create value must be identified too. This fact has pointed out the necessity to reconsider the VBM system and to sort out some aspects which have not been sufficiently debated on by the specialized literature.
关键词：value creation; Value Based Management; stakeholders; shareholders; key value drivers
