ACC 202 DISCUSSION 3 LATEST-TRIDENT
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ACC 202 Discussion 3 Latest-Trident
ACC202
Performance Measurement: ROI and EVA
Variance analysis receives some criticism as a performance
measure. What about other measures such as ROI and EVA?
Do research on the Internet and show the reference for the
information. Remember to respond to a colleague’s posting also.
Professor’s Note: Variance analysis compares actual performance
to budgeted performance in the areas of material, labor, and overheads. If the
results of a business unit show all positive variances, should the manager be
rewarded for (excellent) performance? A simple counter argument can be – what
if the manager had padded his business unit’s budget?
In addition to searching the Internet for text related to this
discussion, watch the following YouTube videos (click on the following links to
access these videos) and post your comments.
http://www.youtube.com/watch?v=M8igsXklfb4 Video 1: Performance
Management & Evaluation
http://www.youtube.com/watch?v=omUoKnhuqvY Video 2: Return on
Investment – ROI
http://www.youtube.com/watch?v=4UMUJkIPA-4&feature=related
Video 3: Economic Value Added – EVA
Try to add information not previously discussed by others.
Provide factual information (not merely opinions) backed up by details or
examples. Your comments should be in your own words and include references.

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