某咨询－业绩评估CorporatePerformanceMeasurement(1).pptxVIP

Author: Patrick CoteContributors: Kate McGreevy Julian Critchlow bcCorporate Performance MeasurementApril 1999Copyright? 1999 Bain Company, Inc. Executive SummaryObjectivesBackgroundPerformance Measurement FrameworkMarket Value Added (MVA)Economic Profit (EP)Cash Flow Return on Investment (CFROI)Exercises MVAEconomic ProfitCase Study - DiageoAgenda2 Corporate performance evaluation has evolved from the 1960s focus on ROE to the current variations of economic profit that measure impact on shareholder valuemany firms have devised their own variations of economic profitStern St