Abstract
COSA, the Caterpillar business unit responsible for most of Europe, the Middle-East, Africa and the CIS (Commonwealth of Independent States — the former USSR), is doing business with clear financial objectives. Its vital performance dimensions are sales growth, keeping the leading market position, and a good return to its owners, Caterpillar Inc. The chief performance measure in COSA is Return-on-Assets (ROA).
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Notes
For more information on the Navigator, see Chapter 4 and Skandia: Visualising Intellectual Capital in Skandia, Supplement to the 1994 Annual Report, 1995.
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© 1997 Johan Roos, Göran Roos, Nicola Carlo Dragonetti and Leif Edvinsson
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Roos, J., Roos, G., Dragonetti, N.C., Edvinsson, L. (1997). Developing an Intellectual Capital System: the Process Model. In: Intellectual Capital. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-14494-5_3
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DOI: https://doi.org/10.1007/978-1-349-14494-5_3
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-14496-9
Online ISBN: 978-1-349-14494-5
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