EXECUTIVE EDUCATION

Evaluating Financial Performance Learning Objectives:

• Identify strategic indicators that help create value,
• Measure segment performance through the use of ratio analysis, and
• Integrate the balanced scorecard approach with economic value analysis.

Suggested Readings:

• R. S. Kaplan and D. P. Norton. "The Balanced Scorecard: Measures That Drive Performance," Harvard Business Review, January-February 1992.
• Nick Fera. "Using Shareholder Value to Evaluate Strategic Choice," Management Accounting, 1997.