Direct Value Added
Enterprise and Companies are different entities by their nature, roles and performance objectives.
Taking into account these differences reveals that the survival and the development of the enterprise is much better secured - the usually conflicting interests of shareholders and employees are better satisfied:
- The enterprise is no longer committed to generating profit, but to adding value, which feed wages and profit.
This fact lead to adopt specific KPIs and new decision processes and tools for driving the enterprise
Sales DAV = Turnover - Direct consomption