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

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