SME need the concept of Values-Based Leadership for their better repositioning. Presenting a strategic concept: Practiced visions with: a Programme of measures control PMC, the re-design of the organization’s structures, Balanced Scorecard BSC. As a result, utilizing the continuing prospects of BSC represents the spectrum of values for companies. It develops team members positive spirit enabling a collective sense of community also for the clients and suppliers in their networks. Planning, controlling and measuring those determined values added of its groups for the strategic business units; all is made by controlling departments CO. The CO system deals with Cash-Flow- Management, Ratio system as a communication medium, Value driver for added value potentials, and Free Cash Flow as the added value. Using investment banking and VBL, SME can issue securities. Developing Management of corporate investments and appropriate risk management, that entire still works. Value-tags, de, witt-y.

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