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bc
Corporate Performance
Measurement
Author: Patrick Cote
Contributors: Kate McGreevy
Julian Critchlow
April 1999
CorporatePerformanceMeasurement
Copyright© 1999 Bain & Company,
Inc.
Corporate Performance Measurement
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
bc
LON CorporatePerformanceMeasurement 2
Corporate Performance Measurement
Executive Summary (1 of 2)
•Corporate performance evaluation has evolved from the 1960s focus on ROE to
the current variations of economic profit that measure impact on shareholder
value
–many firms have devised their own variations of economic profit
–Stern Stewart’s Economic Value Added (EVA)TM is best known of these
measure
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