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valuation objectives

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Course Code
ACTG 2011
Eytan Lasry

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A business may have important non-financial objectives which will limit the achievement of financial objectives. Examples of these are summarised below: Welfare of employees The provision of employee welfare is an important objective; this relates to issues such as wages & salaries; comfortable and safe working conditions, training and development; pensions etc. The value of many businesses is critically-dependent on attracting and retaining high quality employees – which makes managing the welfare of such people even more important. Serving customers As all marketers understand, a critical activity of business is to understand and meet the needs and wants of customers. In the long-term, this objective is the foundation for a financially successful business. Non-financial objectives under this heading would include meeting defined delivery standards, product q
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