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Managing for Shareholder Value - From Top to Bottom
Shareholder value analysis (SVA) applies the concept of discounted cash flow analysis to a wide range of business decisions. It is a better decision-making guide than conventional accounting analyses because it takes into account effects on the balance sheet and the time value of money. It also reflects cash flows over time. When used to guide decisions throughout a company, it ensures that the whole organization is focused on creating shareholder value rather than growth for growth's sake or earnings per share. Companies that want to use SVA must build the skills and create the incentives to institutionalize it. A case study provides an example of the use of SVA.