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 Economic value added: Corporate performance measurement tool

2016 ◽  
Vol 11 (1) ◽  
pp. 47-58 ◽  
Author(s):  
Reeta Shah ◽  
Arunima Haldar ◽  
S.V.D. Nageswara Rao
Keyword(s):  
Performance Measurement ◽  
Economic Value ◽  
Value Added ◽  
Performance Measure ◽  
Measurement Tool ◽  
Economic Value Added ◽  
Total Process ◽  
Potential Benefits ◽  
Traditional Performance ◽  
Selection Of

Performance measurement matters in today’s complex business arena irrespective of the type, nature, and volume diversity in business. If the result of the performance measurement goes wrong due to the faulty or inaccurate selection of tool(s), then the total process will prove wrong in due time hence an attempt to evaluate Economic Value Added (EVA) as an alternative to traditional performance measure. Generally, it is believed that EVA is truly designed for large companies and is the best performance measure. The possible advantages, opportunities and limitations of using EVA as a performance measurement tool is discussed that may encourage the users/readers to incorporate EVA with their current setup to reap the potential benefits from it.

scholarly journals Corporate Performance Measurement Tool via Economic Value Added

2021 ◽  
Vol 8 (3) ◽  
pp. 60-65
Author(s):  
S B Sathiya Moorthi
Keyword(s):  
Performance Measurement ◽  
Corporate Performance ◽  
Economic Value ◽  
Value Added ◽  
Measurement Tool ◽  
Economic Value Added ◽  
Field Independent ◽  
To Receive

Execution estimation matters in the present complicated business field independent of the sort, nature, and volume variety in business. On the off chance that the consequence of the exhibition estimation turns out badly because of the broken or erroneous determination of tool(s), at that point, the all-out cycle will refute in due time henceforth an endeavor to assess Economic Value Added (EVA) as an option in contrast to conventional execution measure. For the most part, it is accepted that EVA is intended for giant organizations and is the best exhibition measure. The potential favorable circumstances, openings and constraints of utilizing EVA as an exhibition estimation instrument are examined to energize the clients/perusers to consolidate EVA with their present arrangement to receive the likely rewards from it.

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.

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