Traditional methods of capital investment project evaluation do not provide the flexibility for strategic decision making on new business ventures. However, real options tools encourage proactive strategic management and, when used properly, can significantly improve decision making in regard to...

Traditional methods of capital investment project evaluation do not provide the flexibility for strategic decision making on new business ventures. However, real options tools encourage proactive strategic management and, when used properly, can significantly improve decision making in regard to...

Ziel des vorliegenden Beitrags ist es, die Auswirkungen von Kongruenzdurchbrechungen auf die Bewertung, Vorteilhaftigkeitsprüfung und Performance-Messung mit buchwertbasierten Residualgewinnen zu bestimmen. Wir wählen dazu folgendes Vorgehen: Kapitel II stellt die Wirkungsweise des...

In Today's competitive markets, one of the main conditions of the surviving of enterprises is the necessity to have effective performance management systems. Decisions must be taken by the management according to the performance of assets. In the transition from industrial society to information...

In today's competitive markets, companies are shifting from a Product-centric to a Customer-centric view. The After-Sales (AS) service can become a key differentiator and a major profit source. Thus, after-sales cannot be considered simply a set of operative activities; rather it plays a...

The enterprises' operations systems environments, characterised by their complexity and dynamics, are challenging the strategic management models. This paper presents the development of a theoretical framework, organised as a set of design recommendations to guide the performance measurement...

There have been substantial changes in business performance measurement in the last 20 years, which has led to the development of new performance-measurement frameworks, of which the Balanced Scorecard (BS) concept is considered to be among the most popular. The BS has been widely implemented in...

Competitive pressures and advances in product and process technologies challenge performance management systems in terms of their design and their strategic and operational use. Understanding the roles of such systems is a first step in developing and employing the appropriate system...

The interest in performance measurement and management (PMM) has notably increased in the last two decades. The purpose of the paper is to revisit the research and knowledge base of the last two decades related to performance measurement and management and exploring the linkages with theories...

This study aims to highlight research opportunities using a portfolio of 29 relevant and aligned papers in strategic management from the perspective of the performance measurement. A constructivist methodology performs a content analysis of papers and the results present opportunities for...