The common mistakes in implementing/using EVA

• There are a few common mistakes that are often taken in implementing or using EVA. Most of them are bound up with either misunderstanding and thus misusing the consept at upper levels (peculiar definition of EVA) or not training all the employees to use EVA and thus not using the full capasity of the consept
• The common mistakes include:
  • Defining capital costs intentionally wrongly (usually too high for some reason)
  • Using EVA only in the upper management level
  • Investing too little in training of employees
• These mistakes are explained better on the following slides