https://ir.vidyasagar.ac.in/jspui/handle/123456789/331 Sun, 26 Apr 2026 06:08:45 GMT 2026-04-26T06:08:45Z https://ir.vidyasagar.ac.in/jspui/handle/123456789/960 Title: EVA BASED PERFORMANCE MEASUREMENT: A CASE STUDY OF DABUR INDIA LIMITED Authors: Rakshit, Debdas Abstract: Traditional measures of corporate performance are many in number. Measures using common bases are Net Profit Margin, Operating Profit Margin, Return on Investment (ROI), Return on Net Worth (RONW), Earning Per Share (EPS) etc. Among these, again ROI is recognized as the most popular yardstick of overall performance. But it is often argued that, in general, these traditional measures fail to identify the true surplus. Economic Value Added (EVA) is advocated as a new measure of corporate performance that focuses on clear surplus in contrast to the traditionally used profit based indicators. For evaluation of the efficiency of any decision, value creation or value addition aspect is of utmost importance in the present backdrop of corporate governance. Although adopting a holistic approach safeguarding the interests of all stakeholders is being emphasized and rightly so, it should be kept in mind that value creation or value addition aspect is of prime consideration in the assessment of the corporate policy guidelines. If that is not satisfied, wrong signals will be emitted from securities market and the continuance of the operations of the entity will be at stake. In view of the above considerations, in the present paper an attempt has been made to analyse the financial performance of Dabur India Limited by using EVA. Description: 39 - 59 Sun, 01 Jan 2006 00:00:00 GMT https://ir.vidyasagar.ac.in/jspui/handle/123456789/960 2006-01-01T00:00:00Z https://ir.vidyasagar.ac.in/jspui/handle/123456789/961 Title: MEASUREMENT OF CORPORATE PERFORMANCE THROUGH BALANCED SCORECARD : AN OVERVIEW Authors: Ghosh, Samir; Mukherjee, Subrata Abstract: In the present era of emerging intense global competition, organizations’ are facing increasingly knowledgeable and demanding customers and activist shareholders which have changed the competitive environment from competition based on ability to invest in and manage physical assets to competition based on knowledge and the ability to exploit intangible and soft assets. In this changed business paradigm relying on only the financial measures, which are considered as the indicators of short-run performance, to measure the corporate performance is puzzling and often misleading. A Balanced Scorecard added three additional perspectives covering operating aspects of an organization which exhibits not only the current position of the enterprise but also how it is progressing. But due to some practical difficulties in its development and implementation, the concept developed by Robert S. Kaplan and David P. Norton has not widely accepted and its popularity has not yet peaked. Description: 60 - 68 Sun, 01 Jan 2006 00:00:00 GMT https://ir.vidyasagar.ac.in/jspui/handle/123456789/961 2006-01-01T00:00:00Z https://ir.vidyasagar.ac.in/jspui/handle/123456789/958 Title: BALANCED SCORECARD : A STRATEGIC MANAGEMENT TOOL Authors: Sinha, Abhijit Abstract: The success of any organization is reflected upon by its performance which is in turn highly dependent upon its strategies. In this era of cut-throat competition, what an organisation requires is not just framing the right strategies, but also managing the same. The impact of the right strategies will automatically be reflected in the results. Moreover, any organisation has to understand that it needs to give impetus not only towards the financial results but also towards satisfaction of the customers, development of state-of-the-art technologies and creation of an environment of learning and growth. The Balanced Scorecard is such an innovative tool which has considered not just the financial indices but also the non-financial indicators as equally critical in determining organizational performance. This tool brings a link between strategy and action. Due to these, the framework is gaining increasing importance among different business houses. Description: 69 - 78 Sun, 01 Jan 2006 00:00:00 GMT https://ir.vidyasagar.ac.in/jspui/handle/123456789/958 2006-01-01T00:00:00Z https://ir.vidyasagar.ac.in/jspui/handle/123456789/956 Title: HOW BEING GOOD IS GOOD FOR BUSINESS? Authors: Khanka, S S Abstract: Business and society have been coeval since time immemorial. Only the nature of relationship between the two has undergone change from profit-drenched motive to people motive. Business history all over the world is replete with such examples that ultimately deremine whether the businesses conducted in an ethical or good manner survive and succeed and those conducted in an unethical manner flounder and fizzle out in due course of time. The reason is ‘Satyamev Jayate’ i.e., only the truth wins. It is against this background, the present paper makes an attempt to explain and exemplify how ethical conduct of business proves good for business itself. Description: 1-12 Sun, 01 Jan 2006 00:00:00 GMT https://ir.vidyasagar.ac.in/jspui/handle/123456789/956 2006-01-01T00:00:00Z