Issue 3, 2008

Rudenko E. A. Corporate Pension Plans: Questions of Organization and Economic Efficacy

An approach to corporate pension plans (CPP) organization at the Russian industrial enterprises is presented in the article. The object of the research is to create a theoretical model of CPP organization at the enterprise and to ascertain the impact of CPP application on value of business. Value-Based Management conception is applied to define a value of the enterprise. A present state of the CPP researches abroad, conditions of economic allowability, expediency and efficacy of CPP application are analyzed in the article. The way of creation a theoretical model of CPP organization is also described and the results of empirical research of impact CPP on value of the enterprise is presented in the article. Conclusions contains summary of the results of application of the approach, presented in the article. Keywords: Corporate Pension Plans, Value-Based Management, Economic Value Added, Staff Turnover, Loyalty of Personnel, Labor Productivity.

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