EVA value-driver tree

Within the intra-organizational delimitation of the EVA factors, a scope of influence is given. The extent to which adjustments of the operating capital and the NOPAT can be made depends on the accounting standards upon which the company s annual financial statement is based. Dependently of the adjustments, the result of the EVA calculation can be influenced and, as a consequence, knowledge of the based accounting standards is necessary for the interpretation of the EVA. In the context of SCIs, the selection of the cost charges, for example, influences the relevance of the capital commitment in comparison with the other two value drivers. 

In order to minimize the impact of such adjustments and other external determinants, for example an economic crisis, the companies EVAs are not calculated in total within the developed quantification approach but merely the effects of the SCI are put into the 

In a financial reporting based upon US-GAAP, Stem et al. (1995 41) identify up to 120 different adjustments that can be made to influence the EVA. 

Althougji the general focus is on a financial interpretation of the term value , the interests of stakeholders are considered partially since the generated value can be calculated for suppliers and customers as well. By quantifying the value along the supply chain, transparency is created among the involved supply chain players who can vindicate their interests in contract negotiations about a potential implementation. However, this matter is timely placed after a value determination of an SCI and therefore not thematized in this work. 

Bacher (2004 55), Otto (2002 41), StOlzle (2002a 238) and Westhaus (2007 25) provide an extended consideration with supply chain control. A delimitation between logistics and siqiply chain control can be found in Karrer (2006 200). The state of research is presented by Arnold et al (2005), Gdpfert Neher (2002) and Otto StOlzle (2003). Bacher (2004), Kummer (2001) and Weber (2002) analyze and discuss different instruments of supply chain control. 

---

Figure 2-2 EVA value-driver tree (referring to Stem et oL 2001 120)...

---