标杆管理与股东价值之间的联系。

The link between benchmarking and shareholder value.

作者信息

Schmidt J A

出版信息

J Bus Strategy. 1992 May-Jun;13(3):7-13. doi: 10.1108/eb039487.

Abstract

Strategic performance can be linked to shareholder value by measuring the positive spread between a company's return on capital employed and the cost of capital. If managers see a significant performance gap in their spread, compared with that of a premier company, they should redefine their strategic goals.

摘要

通过衡量公司的资本使用回报率与资本成本之间的正向差额，战略绩效可以与股东价值联系起来。如果管理者发现自己公司的这种差额与一家卓越公司相比存在显著的绩效差距，他们就应该重新定义自己的战略目标。