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Value Based Management |
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| Value Based Management
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Value-oriented corporate management at NA – Value Based Management
As a modern company NA is aiming at the maximisation of enterprise value so as to achieve a sustainable increase in the value of the company. With the introduction of Value Based Management (VBM) NA is claiming technological and
cost-related leadership, also in microeconomic
controlling.
The key figure "value added" denotes the after-tax profit less costs of capital. If the value added
is positive, the return covers all costs including
the claims customary on the market for
debt / equity.
The NA-related form of VBM is being implemented as part of the dyNAmic project.
Increase in value added and continuous
improvement process
In the context of the dyNAmic project the wealth
of modern thought on VBM is transferred to each
company in the NA Group.
Employees at all levels of NA AG and its subsidiaries participate in the introduction of same.
In joint working groups the value creating processes are defined and improvement potential
is identified.
By the implementation of these ideas for improvement NA is realising quick increases in value added.
We are implementing VBM in its entirety in order
that potential for improvement is continuously
being developed, also in daily business. The
process is largely based on the experience and
competence of all the employees in the NA
Group and uses the creativity of our personnel.
Value added serves as a basis for decisions
on all levels
The substantial change in the corporate culture
of the NA Group is achieved by the holistic
value added approach.Not only the height of
the individual revenues or expenditures is
regarded but it is also measured by the impact
on all enterprise parameters. For measures to be
carried out, the effect on NA’s income, costs and
invested capital is determined and the repercussions of all relevant changes in the key figure
"value added" ascertained. With this approach it
is possible to assess both the strategic level ’s
ideas and decisions and as well to judge information on the planning of resources and the
operative levels and to evaluate proposals for
improvements from these sectors. The value
added is thus a platform for using the competence of our employees for the sustainable
further development and increase in NA ’s enterprise value.
With the targeted use of VBM in the NA Group
we are optimally placed to meet future challenges.
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German
