scholarly journals Economic Value Added for Performance Evaluation: A Financial Engineering

2012 ◽  
Vol 5 ◽  
pp. 379-387 ◽  
Author(s):  
Zhao Xin’e ◽  
Wang Ting ◽  
Zheng Yuan
Keyword(s):  
Performance Evaluation ◽  
Financial Engineering ◽  
Economic Value ◽  
Value Added ◽  
Economic Value Added

Briggs & Stratton, Inc.

2017 ◽  
pp. 1-17
Author(s):  
Kenneth M. Eades ◽  
Martson Gould ◽  
Jennifer Hill
Keyword(s):  
Performance Evaluation ◽  
Performance Measurement ◽  
Student Learning ◽  
Economic Value ◽  
Value Added ◽  
Strategic Plan ◽  
Economic Value Added ◽  
Comprehensive Strategy ◽  
Enhance Student Learning

The student's task is to develop a comprehensive strategy for Briggs & Stratton, which is facing severe competition and margin pressures. A major component of the strategy to be considered is whether to implement economic value added (EVA) as a new performance measurement for management. The case is designed to serve as an introduction to how to compute and use EVA. It emphasizes the importance of performance evaluation as part of a larger strategic plan. A teaching note is available to registered faculty, as well as two video supplements to enhance student learning.

scholarly journals A Fresh Look At Economic Value Added: Empirical Study Of The Fortune Five-Hundred Companies

2011 ◽  
Vol 18 (2) ◽  
Author(s):  
Adnan M. Abdeen ◽  
G. Timothy Haight
Keyword(s):  
Performance Evaluation ◽  
Value Creation ◽  
Economic Value ◽  
Value Added ◽  
Business Environment ◽  
Economic Value Added ◽  
Generally Accepted Accounting Principles ◽  
Business Executives ◽  
And Performance ◽  
The Many

Rapid and complex changes in the economic and business environment are posing serious challenges to today’s business executives. Meeting these challenges requires effective measures for control and performance evaluation. This article focuses on the uses, benefits and limitations of economic value added (EVA) as a value creation measure. Calculation of this trendy measure is complicated because of the many adjustments needed to convert the generally accepted accounting principles (GAAP) based income to economic income. The article compares the performance of EVA user companies with non-user Fortune 500 companies for the years 1997 and 1998. It shows that users performance means profits as percentage of revenues, assets, and stockholders’ equity were higher than the means of non-users. However, the means for 1998 earnings per share (EPS), EPS change from 1997 and EPS growth for the years 1988-1998 were lower for the EVA user companies. EVA will become less popular in its use as an instrument of control and performance evaluation. Therefore, the conclusion of this research is not in support of EVA use as a measure of value creation to stockholders.

Interior Systems, Inc.: The Decision to Adopt EVA®

1999 ◽  
Vol 14 (3) ◽  
pp. 517-541 ◽  
Author(s):  
Robert M. Bowen ◽  
James S. Wallace
Keyword(s):  
Decision Making ◽  
Performance Evaluation ◽  
Performance Measures ◽  
Economic Value ◽  
Value Added ◽  
Residual Income ◽  
Executive Education ◽  
Economic Value Added ◽  
Education Programs ◽  
Undergraduate Level

The purpose of the Interior Systems case is to introduce and critique the use of residual income measures for decision making, performance evaluation, and incentive compensation. In this case we focus on Stern Stewart's proprietary measure of residual income, Economic Value Added (EVA®). The case uses the setting of a multidivisional company that is struggling with the decision of what measure to use in performance evaluation. The company recognizes that the choice of performance measures is likely to affect managers' motivations and in turn decision making. The problem the company faces is which measure to use, especially in light of the differing key success drivers of the different divisions. The case has been used successfully at the undergraduate level, in M.B.A. programs, and in executive education programs.

Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Pada Nilai Perusahaan

2011 ◽  
Vol 3 (2) ◽  
pp. 1-19
Author(s):  
Chermian Eforis ◽  
Rosita Suryaningsih
Keyword(s):  
Corporate Social Responsibility ◽  
Annual Report ◽  
Economic Value ◽  
Value Added ◽  
Market Value ◽  
Economic Value Added ◽  
Market Value Added ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Simple Regression

This study aims to determine the influence of the level of CSR disclosure in annual report to corporate values that proxies with Economic Value Added (EVA) and Market Value Added (MVA).   The objects of this study are companies that were included in Kompas 100 Edition of the second review in 2010.The chosen model of this research is simple regression which can be defined as a model that used the normal probability plot  for data normality test, DurbinWatson test for autocorrelation, graph plots to test heteroscedasticity, and saw the value of tolerance and VIF for multicollinearity test. Hypothesis is analyzed using simple regression method  The results showed that the level of CSR disclosure contained in the annual report has a significant influence on the EVA. The same results were also found on the MVA, where the level of CSR disclosure contained in the annual report has a significant influence on the MVA. Key words: Corporate Social Responsibility, Economic Value Added, Market Value Added

KOMPARASI KINERJA KEUANGAN MELALUI PENDEKATAN ECONOMIC VALUE ADDED (EVA) PADA PERUSAHAAN TRANSPORTASI DI JAKARTA

2018 ◽  
Vol 3 ◽  
pp. 223-232
Author(s):  
Dwi Urip Wardoyo
Keyword(s):  
Financial Performance ◽  
Service Industry ◽  
Economic Value ◽  
Value Added ◽  
Added Value ◽  
Economic Value Added ◽  
Test Analysis ◽  
Transportation Service ◽  
Income Statement

This study aims to compare financial performance through profitability generated by two market participants in the witness transportation service industry in Jakarta, namely PT. BB compared to PT. ETU, this assessment is measured not limited to the profit generated but more than that by measuring financial added value through the concept of Eonomic Value Added produced by the two companies. The population in this study were all taxi transportation service companies in Jakarta. The sampling method selected two taxi companies that have the largest market share in DKI Jakarta, namely BB Taxi and ETU Taxi. The test analysis used in this study is ratio analysis through profit calculation and economic added value from the annual income statement. This study shows that there are (a) determination of the ratio of profit levels, (b) Determination of the comparison of economic value added of the two companies. Keywords :  Financial performance, Economic Value Added (EVA)

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