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EVA is not used at its full potential
- Many companies use and train EVA only in the upper levels of organization
- Thereby a lot of potential in lower levels is lost - especially at lower levels, in operating activities,
the consept helps in finding the right actions
- Similar “undercapacity-situation” is likely if EVA is not trained properly and thus employees do not know
how to use the concept or are reluctant to use it
- Although EVA is a simple consept it will not be used properly if the advantages and justification of EVA
is not told to employees
- Nowadays all the employees are usually so well educated that they can easily understand and accept EVA if
it is properly told to them - the capacity of ordinary employees is usually underestimated and therefore this kind
of things are not even tried to explain to all employees
Slide 4 of 4