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Measuring and Controlling Value Created in Endesa
Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance. (Accounting)
Colorado State University - Pueblo. (Hassan School of Business, Accounting)
2008 (English)In: IMA Educational Case Journal, ISSN 1940-204X, Vol. 1, no 1, p. 1-13Article in journal (Other academic) Published
Abstract [en]

As companies move through the decade of the 2000s, creating value for customers, shareholders, and other stakeholders has become an important objective in a globally competitive environment. This case uses the experience of a major multinational company based in Spain to develop a measurement of economic value created (EVC) as a surrogate within its management control system. The focus is not on ENDESA per se, but ENDESA as a vehicle to explore issues related to management control of value. Part A of the case focuses on financial management issues, involving computation of the metric based on cash flow, but also involves invested capital and the weighted average cost of debt and equity capital. Part B focuses on account¬ing and financial reporting issues and the interaction of management control systems with financial reports. The two parts of the case can be used independently.

Place, publisher, year, edition, pages
Montvale, NJ, USA: Institute of Management Accountants , 2008. Vol. 1, no 1, p. 1-13
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:hj:diva-14032OAI: oai:DiVA.org:hj-14032DiVA, id: diva2:381015
Available from: 2010-12-22 Created: 2010-12-22 Last updated: 2012-09-13Bibliographically approved

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Cunningham, Gary

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