Essay Assignment_Alto_MBA_Financial Control System of the Volkswagen Group(폭스바겐)

소개글

핀란드 Aalto 대학교 MBA 과정에서 과제로 작성한 리포트 입니다.

목차

1. What are the main arguments?
1) Needs for new variables
2) EVA = Operating Profit After Tax – Cost of Capital
3) EVA = Operating Profit After Tax – Cost of Capital

2. How does this relate to the organization you are working at and why?
1) Introduction of EVA in SC Bank
2) Specific features

본문내용

1) Needs for new variables
Up to the end of the 1990s, Profit Margin, Sales Revenue and Profit Before Tax were the focus of operating control. But these variables don’t provide any information on the extent to which the capital employed in the company is earning a reasonable rate of return from the financial market and the investors’ perspectives. So Volkswagen group started to focus on a capital market-oriented variables on the capital employed, such as “Required Rate on Return” and “EVA”.

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