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Publications
  • July–August 2011
  • Article
  • Financial Management (CIMA)

Putting Business Models Under the Microscope

By: K. Merchant, Tatiana Sandino and D. Huelsbeck
  • Format:Print
  • | Pages:2
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Abstract

The article provides advice for financial managers on evaluating business models for corporate performance measurement. Emphasis is given to a study sponsored by the Chartered Institute of Management Accountants (CIMA) that examined the business model of a medical diagnostic test equipment manufacturer. Those engaged in the study conducted statistical tests which demonstrated that only research and development expenditures and instrument placement affected financial performance. They also found that the business model did not offer information on stock returns.

Keywords

Business Model; Financial Management; Performance Evaluation

Citation

Merchant, K., Tatiana Sandino, and D. Huelsbeck. "Putting Business Models Under the Microscope." Financial Management (CIMA) (July–August 2011), 54–55.
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About The Author

Tatiana Sandino

Accounting and Management
→More Publications

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More from the Authors
  • From Online Content to Offline Results: Effects of a Best Practices Initiative on an Enterprise Social Network By: Shelley Xin Li and Tatiana Sandino
  • Who Should Select New Employees, Headquarters or the Unit Manager? Consequences of Centralizing Hiring at a Retail Chain By: Carolyn Deller and Tatiana Sandino
  • Effects of a Tournament Incentive Plan Incorporating Managerial Discretion in a Geographically Dispersed Organization By: Carolyn Deller and Tatiana Sandino
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