绩效评估英文.pdf

Agenda • Executive Summary • Objectives • Background • Performance Measurement Framework • Market Value Added (MVA) • Economic Profit (EP) • Cash Flow Return on Investment (CFROI) • Exercises –MVA –Economic Profit • Case Study - Diageo CorporatePerformanceMeasurement 2 Executive Summary (1 of 2) • Corporate performance evaluation has evolved from the 1960s focus on ROE to the curren