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41 shareholder value added
сокр. SVA фин. акционерная добавленная ценность*, добавленная акционерная ценность*а) (характеризует прирост ценности акционерного капитала; обычно определяется как разность между расчетной ценностью акционерного капитала, напр., оцененной методом дисконтированных денежных потоков, и балансовой величиной акционерного капитала)See:б) (разность между чистой прибылью от основной деятельностью и затратами, связанными с привлечением капитала, которые определяются как произведение средневзвешенной стоимости капитала на величину инвестированного капитала; иногда рассчитывается как разность между фактической чистой прибылью и прибылью, которую могла бы получить компания, если бы инвестировала средства в другой вид деятельности)See:Англо-русский экономический словарь > shareholder value added
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42 time-based management
сокр. TBM упр. управление по времени* (концепция управления, рассматривающая временные показатели как важнейший стратегический фактор и нацеленная на ускорение производства, выхода на рынок и т. п.)See: -
43 net present value
Finthe value of an investment calculated as the sum of its initial cost and the present value of expected future cash flows.Abbr. NPVEXAMPLEA positive NPV indicates that the project should be profitable, assuming that the estimated cash flows are reasonably accurate. A negative NPV indicates that the project will probably be unprofitable and therefore should be adjusted, if not abandoned altogether.NPV enables a management to consider the time-value of money it will invest. This concept holds that the value of money increases with time because it can always earn interest in a savings account. When the time-value-of-money concept is incorporated in calculation of NPV, the value of a project’s future net cash receipts in “today’s money” can be determined. This enables proper comparisons between different projects.For example, if Global Manufacturing Inc. is considering the acquisition of a new machine, its management will consider all the factors: initial purchase and installation costs; additional revenues generated by sales of the new machine’s products, plus the taxes on these new revenues. Having accounted for these factors in its calculations, the cash flows that Global Manufacturing projects will generate from the new machine are:.jpg)
At first glance, it appears that cash-flows total 45% more than the $100,000 initial cost, a sound investment indeed. But time-value of NPV calculation money shrinks return on the project considerably, since future dollars are worth less than present dollars in hand. NPV accounts for these differences with the help of presentvalue tables, which list the ratios that express the present value of expected cash-flow dollars, based on the applicable interest rate and the number of years in question..jpg)
In the example, Global Manufacturing’s cost of capital is 9%. Using this figure to find the corresponding ratios on the present value table, the $100,000 investment cost, expected annual revenues during the five years in question, the NPV calculation is shown below.NPV is still positive. So, on this basis at least, the investment should proceed. -
44 activity based management
Gen Mgta management control technique that focuses on the resource costs of organizational activities and processes, and the improvement of quality, profitability, and customer value. This technique uses activity based costing information to identify strategies for removing resource waste from operating activities. Main tools employed include: strategic analysis, value analysis, cost analysis, life-cycle costing, and activity based budgeting.The ultimate business dictionary > activity based management
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45 shareholder value analysis
Gen Mgta calculation of the value of a company by looking at the returns it gives to its shareholders. Shareholder value analysis, like the economic theory of the firm, assumes that the objective of a company director is to maximize the wealth of the company’s shareholders. It is based on the premise that discounted cash flow principles can be applied to the business as a whole. SVA is calculated by estimating the total net value of a company and dividing this figure by the value of shares. Shareholder value analysis can be applied to assess the contribution of a business unit or to evaluate individual projects.Abbr. SVAThe ultimate business dictionary > shareholder value analysis
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46 sale value
а) учет (в оценке запасов: стоимость запасов, оцененная исходя из цен, по которым могут быть проданы находящиеся в запасе товары)Syn:See:б) эк. (стоимость, получаемая за проданный товар)Sale value is based upon many parameters, such as: location, size of home, and condition of home. — Продажная стоимость основывается на многих параметрах, таких как местоположение, размер дома, бытовые удобства.
2) маркс. стоимость (в отличие от потребительной стоимости: количество труда, затраченное на производство товара; используется для сравнения количества товаров, подлежащих обмену; может измеряться в деньгах)See: -
47 fixed fees based on the litigated value in a legal dispute
fixed fees based on the litigated value in a legal dispute LAW Satzrahmengebühren fpl (Gebühren abhängig vom Streitwert); streitwertabhängige Gebühren fplEnglisch-Deutsch Fachwörterbuch der Wirtschaft > fixed fees based on the litigated value in a legal dispute
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48 resource-based relative value scale
English-Spanish medical dictionary > resource-based relative value scale
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49 market based pricing
Finsetting a price based on the value of the product in the perception of the customer. [m1] Also known as perceived value pricing -
50 activity-based costing
тж. activity based costing сокр. ABCупр., учет дифференцированная система калькулирования, учет затрат по видам деятельности (метод отнесения затрат на себестоимость, подразумевающий учет затрат по отдельным видам деятельности (производственным функциям), и отнесение этих затрат на определенный продукт или на счет конкретного клиента в зависимости от того, с какими видами деятельности связано производство данного товара или выполнение данного заказа)Syn:See:activity-based budgeting, activity cost assignment, activity-based system, activity cost driver, activity driver analysis, activity dictionary, activity level, responsibility accounting, value chain costing, cost driver, Kaplan, Robert* * *. . Словарь экономических терминов .Англо-русский экономический словарь > activity-based costing
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51 fair value pricing
fair value pricing BANK, STOCK Fair-Value-Preisstellung f (funds; market-based prices of shares; marktnahe Preisstellung für Fondsanteile auf der Grundlage aktueller Informationen)Englisch-Deutsch Fachwörterbuch der Wirtschaft > fair value pricing
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52 Market-Value Clause
. A clause in an insurance policy that allows for the settlement of a claim based on the market value rather than the actual cash value. . Small Business Taxes & Management 2 . -
53 deprival value
Fina basis for asset valuation based on the maximum amount which an organization would be willing to pay rather than forgo the asset. -
54 customer-based pricing
марк. ценообразование, ориентированное на покупателя [потребителя\]*, клиентоцентричное ценообразование* (метод ценообразования, при котором цена устанавливается на основе изучения поведения покупателей и оценки спроса)Syn:See:Англо-русский экономический словарь > customer-based pricing
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55 stakeholder value analysis
Gen Mgta method of determining the values of all stakeholders within an organization for the purposes of making strategic and operational decisions. Stakeholder value analysis is one method of justifying an approach based on stakeholder theory rather than the economic theory of the firm. It involves identifying groups of stakeholders and eliciting their views on particular issues in order that these views may be taken into account when making decisions.The ultimate business dictionary > stakeholder value analysis
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56 ABC code value
The categorization of an inventory item based on its value compared to the total inventory on hand. -
57 economic value added based management
фин., упр. = EVA-based managementАнгло-русский экономический словарь > economic value added based management
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58 resource-based view
сокр. RBV упр. ресурсная теория [концепция\] (концепция стратегического управления, согласно которой следует выявлять и развивать уникальные ресурсы или способности фирмы, позволяющие достичь конкурентного преимущества; в предыдущих школах стратегического управления неявно предполагалось, что все ресурсы являются однородными и все дело только в их комбинациях; в ресурсной концепции предполагается, что все ресурсы разные и необходимо анализировать ресурсы компании с точки зрения их возможностей приносить экономическую ренту; задача стратегического управления — сохранять и привлекать в компанию ресурсы, которые могут приносить экономическую ренту, определять наиболее выгодную сферу их использования и добиваться высокой рентабельности)Syn:See: -
59 market value ratio
фин., бирж. коэффициент рыночной стоимости [рыночной активности\] (любой из группы показателей, характеризующих соотношение текущей рыночной цены акций компании с их балансовой стоимостью или прибылью на одну акцию, напр., коэффициент "цена/прибыль")Syn:See: -
60 market-based ratio
фин., бирж. = market value ratio
См. также в других словарях:
Value-based pricing — Value based pricing, or Value optimized pricing is a business strategy. It sets selling prices primarily, but not exclusively, on the perceived value to the customer, rather than on the actual cost of the product, the market price, competitors… … Wikipedia
value based management — ( VBM) A structured approach to measure the performance of a firm s unit managers or products in terms of the net benefit they provide to shareholders. Usually the application of shareholder value added ( SVA) metrics. See shareholder value added … Financial and business terms
value-based pricing — UK US noun [U] MARKETING ► VALUE PRICING(Cf. ↑value pricing) … Financial and business terms
Value Based View — Der Shareholder Value (deutsch: Aktionärswert) ist als Marktwert des Eigenkapitals definiert und entspricht vereinfacht dem Unternehmenswert und dem davon abhängigen Wert der Anteile. Der Shareholder Value Ansatz ist ein von Alfred Rappaport… … Deutsch Wikipedia
value-based pricing — n. The practice of charging different prices to different consumers for the same product, based on what that product is worth to each consumer. Example Citation: What exactly is yield management? Essentially, it s value based pricing. A product s … New words
Value-Based Pricing — The setting of a product or service s price, based on the benefits it provides to consumers. By contrast, cost plus pricing is based on the amount of money it takes to produce the product. Companies that offer unique or highly valuable features… … Investment dictionary
value based management — Strumento di controllo direzionale originato dai modelli che, dall inizio degli anni 80, si sono andati diffondendo ed affermando e nei quali la valutazione delle strategie e delle politiche gestionali si lega agli effetti prodotti sul valore… … Glossario di economia e finanza
value-based pricing — Setting the price for a product or service on the basis of the buyer s perception of its value, rather than its cost … Big dictionary of business and management
Value Based Management — ⇡ wertorientierte Unternehmensführung … Lexikon der Economics
value pricing — UK US noun [U] (also value based pricing) MARKETING ► a way of deciding the price of a product, based on what customers think it is worth and on what they are willing to pay, rather than on what it costs to produce: »Their value pricing strategy… … Financial and business terms
Value (marketing) — Marketing Key concepts Product marketing · Pricing … Wikipedia
