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EVA at Ault Foods Limited

Sarah C. Mavrinac; Angela Skubovius; Henry Fiorillo

商品編號:9A98B001
出版日期:1998/03/05
再版日期:1999/07/29
商品來源:Ivey
商品主題:Accounting
商品類型:Case (Field)
涵蓋議題:Economic Value Added;Valuation;Performance Evaluation;Accountability
難易度:4 - Undergraduate/MBA
內容長度:20 頁
地域:Canada
產業:Food and Kindred Products
事件年度:1996

The chief financial officer of Ault Food Limited was compiling the data he would need to run a divisional Economic Value Added (EVA) analysis. He had been asked by the CEO of Ault Foods to present the analysis at the next meeting of the board of directors. The CEO must persuade the board that divesting at least one of the company's divisions will be in the best interest of Ault's shareholders. The case is intended to provide an introduction to the use of EVA in a multi-business setting. Having completed the case, students should have a basic understanding of the EVA concept and its usefulness as a performance indicator, be capable of making EVA adjustments and calculating actual EVA measures, and have a good conceptual grasp of the application of EVA as both an internal control device and an aid to strategic decision making.

教學手冊:8A98B01
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