84

ENTERPRISE RESOURCE PLANNING SCORECARDS AND

MANAGERIAL PERFORMANCE

Noorhayati Mansor, University Malaysia Sabah

Asniati Bahar, Accounting Department, Andalas University

Abstract

Shang and Seddon (2002) present a framework for assessing the business benefits of Enterprise

Resource Planning (ERP) systems. Chand et al. (2005) contributes to the study of ERP benefits by

incorporating the balanced scorecard (BSC) framework. The BSC has been reported to improved the

quality of decisions (Valiris, Chytas, and Glykas, 2005; Bremser and Chung, 2005) and enables managers

to make a comprehensive assessment of companies operations (Kaplan and Norton, 1993). Existing work

on the combined ERP system and BSC includes Rosemann and Wiese (1999), Wier, et al., (2007) and

Mansor and Bahari, (2008). An ERP Scorecard was introduced by Chand et. al. (2005) to evaluate the ERP

benefits at different managerial levels. However, their findings are subject to the limitations of case

study methodology. The present paper extends the work of Chand et al. (2005) and proposes an

empirical study to evaluate the perceived ERP benefits at the operational, tactical and strategic levels. A

mix methodology is adopted. The first stage involves semi-structured personal interviews of CEOs to

develop a set of questionnaire. In the second stage, managers of Malaysian manufacturing companies

are randomly selected to respond to the structured questionnaire. The main objective of the study is to

determine the relationship (if any) between ERP benefits and decision levels. The findings of this

research are expected to improve the designs, applications and effectiveness of performance

management system in the strategic information system environment.

Keywords: Strategic Performance Management System; Enterprise Resource Planning (ERP); Balanced

Scorecards (BSC); ERP Scorecard; Strategic Information System (SIS).

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1. INTRODUCTION

Today's dynamic business environment makes it

crucial for companies to effectively and

efficiently manage their information systems.

Enterprise Resource Planning (ERP) systems

have been used to improve internal operations

and efficiencies and provide sustainable

competitive advantage to organizations

(Lengnick et al. 2004; Genoulaz, 2005 and Hall,

2007). The term ERP represents an integrated

system supported by multi-module application

software. Among the common application

modules include financial and cost accounting,

sales and distribution, materials management,

human resource, production planning and

computer integrated manufacturing, supply

chain, and customer information (Shehab,

Sharp, Supramaniam, and Spedding, 2004).The

ERP systems work in real-time and many of

these systems are now globally integrated, and

operate in multiple languages and currencies.

The ERP system enables company to gain

competitive advantage (Hunton et al., 2003)

and compete effectively in the global market

(Rikhardson and Kraemmergaard, 2006). The

reported benefits of ERP include improved

quality and efficiency of customer service,

production, distribution, managerial decisions,

and costs reductions (Kakouris and

Polychronopoulos, 2005). At present, North

America accounts for 66 percent of the ERP

market while Europe takes 22 percent.

Developing countries, on the other hand, still

lag behind with Asia, for example, represents

only 9 percent of the ERP market. Due to its

potential, Asia and Latin America are becoming

major targets of large ERP vendors (Huang and

Palvia, 2001).

Early studies of ERP systems tend to focus on

the implementation issues of ERP. On the other

hand, current research work focuses on ERP

system as a strategic option to increase

business performance (eg., Rosemann and

Wiese (1999); Chand et al. (2005); and Velcu

(2007)). Focusing on Information Technology

department, Rosemann and Wiese (1999) use a

modified balanced scorecard (BSC) approach to

evaluate the implementation and installation of

ERP software. Chand et. al. (2005) integrate the

traditional four-perspective BSC to study the

effects of ERP systems on the strategic goals. A

major international aircraft engine

manufacturer was used as a case study for this

research and thus, the findings may not be

generalized to other situations. Shang and

Seddon (2002) present a framework for

assessing the business benefits of ERP systems

at different managerial levels.

According to Papalexandris, Ioannou, Prastacos,

and Soderquist (2005), BSC is a management

tool that makes performance transparent to the

whole organization. Studies of companies’

success in adopting the BSC include Hoque dan

James (2000) and Ittner, Larcker and Randall

(2003). The former conducts a survey of

Australian manufacturing companies and

reports improved performance associated with

BSC. The latter carries a survey of financial

services firms in the United States and

documents that the use of BSC is associated

with a higher system satisfaction. Davis and

Albright (2004) conducts a study within the

banking industry and concludes that BSC

adopters outperform non-adopters on key

financial measures. A research conducted in

Finland (Malmi, 2001), and another in Poland

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(Michalaska, 2005) also support the success of

BSC as a strategy-focus performance tool.

The purpose of this paper is to extend the work

of Chand et al. (2005) combined with the

framework introduced by Shang and Seddon

(2002). The study provides a review of

performance measurements within the ERP

environment of manufacturing companies

where the measurements are focused on

different managerial levels. The study then

proposes an empirical research to evaluate the

perceived ERP benefits corresponding to

different managerial levels. Unlike previous

work in this area, the benefits are grouped

according to operational, tactical and strategic

managerial performance. The remainder of the

paper is organized as follows. Section two

presents the literature review of managerial

information needs and the ERP benefits. Section

three discusses the proposed empirical research

and methodology while the expected results are

presented in section four. Finally, section five

concludes the paper.

2. LITERATURE REVIEW

2.1 Managerial information needs and

Enterprise System

Different managerial levels signify different

responsibilities, challenges, decisions and

information requirements. For example, at the

low or operational level, monitoring daily

activities and output are crucial and the nature

of information is mostly internal, detailed and

frequent. Tactical management, on the hand,

requires information that is more external,

summarized, broader in scope, and need not be

as accurate as the information used by

operational managers. At the strategic

management level, the need to perform long-

term strategic planning requires more external

and broader based information than the first

two levels (Gelinas and Dull, 2008). Appendix 1

and appendix 2 show different responsibilities,

activities and information requirements

according to managerial levels.

Sedera et. al. (2007) concludes that different

employment cohorts (i.e., strategic, technical,

operational) have different views on the success

of Enterprise System (ES). However, the

measurements used to assess the ES benefits

are focused only on system quality, information

quality, individual impact, and organizational

impact. According to Hendricks (2007), a key

benefit of ES is information integration which

can positively affect the performance of

organizations. The integration can replace

software that is functionally oriented and may

not be effectively connected. Thus, information

integration results in costs savings and

improved information response time, business

processes, order management and cycle, and

lower inventory levels (Wang et al., 2006).

Based on qualitative exploratory case studies,

Rikhardson and Kraemmergaard (2006)

document that organizational impact of ES

implementation and use include improvements

in the IT functions, improved IT literacy, better

integration and understanding of accounting

and business processes, financial performance

and competitive position. Shang and Seddon

(2002) provide a comprehensive list of ES

implementation benefits based on stories

published on the web and interviews of

managers of ES adopters (Appendix 3). The list

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consists of five dimensional levels of benefits:

operational, managerial, strategic,

informational technology (IT) infrastructural,

and organizational. However, the framework of

measurements developed by Shang and Seddon

(2002) do not identify the benefits in term of

customer, internal processes, financial, and

ability to growth perspectives.

2.2 ERP Benefits and Managerial Levels

ERP systems allow for flexibility in language,

currency, and accounting standards while at the

same time reduce operating costs and improve

customer services (Yen, Chou, Chang, 2002).

The systems facilitate information flows and

provide improved data accuracy and

communication in organizations (Gyampah,

2005). Kalakota and Robinson (in Adam &

Sammon, 2004) present four justifications for

managers to invest in ERP systems which are: (i)

improve customer order-processing systems; (ii)

consolidate and integrate crucial business

functions including manufacturing, finance,

distribution, and human resources; (iii) link into

a common denominator a range of broad and

disparate technologies of overall functionality;

and (iv) create a foundation to develop the

next-generation of systems applications.

McAfee (2002) suggests improvements in

throughput, customer response times, and

delivery speeds while Mabert et. al. (2003)

reports the benefit in terms of reduced

operating capital. Using accounting and stock

market-based performance measures, Hitt et.

al. (2002) finds evidence to support improved

financial performance as well.

2.3 ERP Scorecards

Chand et al. (2005) apply the ERP Scorecard as a

tool to assess the impact of ERP on

organizational performance. They suggest an

improved performance management tool called

ERP Scorecard. The tool integrates Kaplan and

Norton’s original Balanced Scorecards (BSC

Scorecards) with the basic goals for using the

information systems which are (i) automate; (ii)

informate, and (iii) transformate. At the first

two levels, the ERP benefits include improved

process efficiency and tactical decision making.

At the final level, the benefits are derived from

capability to meet the needs of existing and

new customers, and to move from content

learning to knowledge learning. According to

them, another area that has impacted the

customer is quality control. Also, better

inventory and supply chain management has

resulted in decreased costs. Simultaneously, the

ability to make accurate commitments to

trading partners and improve turn-around time

has increased the after market business,

thereby resulting in increased revenues.

Rosemann and Wiese (1999) use a modified

balanced scorecard approach to evaluate the

implementation of ERP software and the

continuous operation of the ERP installation.

Along with the four BSC perspectives of

financial, customer, internal processes, and

innovation and learning, they have added a fifth

for the purposes of ERP installation-the project

perspective. The individual project

requirements such as identification of critical

path, milestones, etc. are covered by this fifth

perspective, which represents all the project

management tasks. For financial, they used

compliance with budget as measurement. For

customer perspective, they used coverage of

business processes and reduction of bottleneck.

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In internal processes, hey look at reduction of

operational problem, availability of the ERP

system, avoidance of operational bottleneck,

improvement in system development, and

avoidance of developer. For innovation and

learning, they suggested using qualification and

independency of consultant. Unfortunately,

Rosemann and Wiese study focused on

evaluating information technology (IT)

department only, and the study was not based

on empirical research result.

2.3.1 ERP Systems Benefits and Customer

Perspectives

According to Mabert et al., (2003), the ERP

systems provide the most benefits in the area

of information availability, inventory

management, customers’ interactions and

information quality. The areas showing least

benefits are costs of information technology

and personnel management. Hsu and Chen

(2004) report customers’ satisfactions increases

with ERP implementation through improved

product quality, order cycle time, response

time, service quality and loyalty.

At the operational level, the ERP systems can be

used to access customer data and inquiries,

reduce order processing errors, and ease

customer order and services. At the tactical

level, the system can improve production

scheduling; increase customer product

demands; improve flexibility of customer

services; expand customer base to other

regions; increase partnership with customers.

At the strategic level, the system can enable e-

business through the web integration

capability; support interactive customer

services; improve product design through

customer direct feedback; expand to new e-

market easily; and build virtual corporation with

virtual supply and demand consortium. The

matrix of benefits classification based on

customer perspective is presented in Appendix

4.

2.3.2 ERP Systems Benefits and Internal

Processes Perspectives

Davenport (1998) suggests that the ERP systems

assist in standardizing and accelerating business

processes. Among others, the systems provide

direct and easy access to essential data,

improve information management and

integrate information systems within the

enterprise. It also increases productivity

through reducing administrative overhead costs

and paper work. In addition, the systems reduce

inventory and inventory obsolescence,

integration with suppliers, and standardize

human resource information. ERP

implementation also improves inventory and

supplier management (Mabert et al., 2003),

production and capacity planning, demand

forecast and manufacturing flexibility (Hsu and

Chen, 2004). Basically, the benefits include

financial performance, customer satisfaction,

improve internal processes, and ability to

growth of a company.

At the operational level, ERP adoption reduces

error in production processing, purchasing lead

time, customer service-time, processing of

employee administration, and improve the

speed to information access. At the tactical

level, the system can be used to: improve

decision quality; improve the frequency of staff

monitoring; improve asset management;

improve production management; and improve

workforce management. At the strategic level,

the system can be used to: build external

linkages with related business parties easily;

adapt to technology changes easily; support

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business growth in competition; support

business growth in capability; support business

growth with new products; support business

growth with increasing numbers of employees;

support business growth in new markets; and

enable worldwide expansion with centralized

world operation.

2.3.3 ERP Systems Benefits and Innovation

Perspectives

Organizational impacts of ERP system

implementation include improved IT function,

coordination and integration of business

processes and competitive position (Rikhardson

and Kraemmergaard, 2006). The ERP

implementation improves personnel

management (Mabert et al., 2006). Wang et al.

(2006) reports that group cohesiveness

increases goals achievement and according to

Hsu and Chen (2004), communication among

department also improves. In addition, Spathis

and Ananiadis (2005) found that ERP

implementation can improve document

circulation and communication between

employees and management. By increasing

employees’ participations, the company can

develop its growth potential. The actual use of

ERP and online procurement is positively

correlated with labor productivity growth (Falk,

2005). Gupta and Kohli (2006) suggest that

active participation from senior-level managers

from various functional areas contributes to

successful ERP implementation.

2.3.4 ERP Systems Benefits and Financial

Perspectives

Poston and Grabski (2001) investigate the effect

of ERP adoption on profitability. Their study

provides evidence of a reduction in the ratio of

cost of goods sold to revenues and the ratio of

employees to revenues due to ERP system

implementation. Hunton et. Al. (2003)

document improved values of return on assets

(ROA), return on investment (ROI), and asset

turnover (ATO) over a 3-year period for

adopters, as compared to non-adopters.

Nicolaou and Bahattacharya (2006) also used

financial performance to measure ERP system

adoption successful and report superior

performance among ERP adopters. Hendricks et

al. (2006) provides evidence to suggest that ERP

adopters show an improvement in ROA. Overall,

the evidence of their research suggests that

although firms that invest in ERP systems do not

experience a statistically significant increase in

stock returns, there is some evidence to suggest

that profitability improves over the combined

implementation and post-implementation

periods.

Rikhardson and Krammergaard (2006) study the

impact of enterprise system implementation

using interviews and cases. They separate the

financial impact of ES implementation into

revenue effects and cost effects. They report

that identifying the impact of the former is

more challenging than the latter. The reasons

for reduced inventory costs are associated with

better planning, coordination with suppliers and

customers, integration between purchasing,

productions and sales and shorter order cycle

times. According to Hunton et. al. (2003), large

companies show improvement in financial

measures whereas smaller companies

experience better performance in

manufacturing and logistics.

Based on the above research findings, it is

concluded that ERP system implementation can

improve company’s financial performance. At

the operational level, the system can reduce

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administrative cost; remove redundant

processes; reduce inventory-carrying cost; and

lower labor cost. At the tactical level, the

system can conduct better forecasting; improve

profit and cost control; increase market share;

increase financial control; and increase equity

capitalization. At the strategic level, the system

can increase new markets, enable worldwide

expansion and build cost leadership by

increasing processes efficiency.

3. METHODOLOGY AND THE PROPOSED STUDY

The comprehensive review of the literature for

the present study involves a research period of

2006 to 2008. It covers a wide range of sources

including journals, conference proceedings,

doctoral dissertations, textbooks and also

online publications. The search was based on

descriptors “enterprise resource planning

implementation” and “benefits”.

The initial search yielded more than 850

publications on ERP implementation and

benefits, mostly focusing on the critical success

factors. Additional articles were identified

trough a manual search of the references in the

articles that were initially selected. Finally, 47

articles on studies conducted in various regions

and countries were identified. For each article,

the benefits were classified based on

management’s level proposed by Shang and

Seddon (2002), and the four performance

measurement’s perspectives introduced by

Kaplan (1993). The benefits of ERP adoption

were also identified and classified using ERP

Scorecards matrix proposed by Chand et al.

(2005).

The final sample of this review consists of 47

articles. To be included in the final sample, the

full text of each article was reviewed. This is to

ensure that the study meets the following

selection criteria:

i. Empirical studies published in English

either quantitative or qualitative

approach. The study must provide explicit

description of where the research was

conducted and how the benefits for ERP

implementation were experienced;

ii. In the case where conference

proceedings with the same sources and

results were published in more than one

different volume, only the one with the

more detailed contents was included in

order to avoid duplication; and

iii. Whenever a journal article was based on

earlier version published as conference

proceedings, the earlier version was

excluded to ensure the highest quality of

research.

Following the documented benefits of ERP

adoption, a new extension study is proposed to

examine the benefits of ERP corresponding to

different managerial levels. A survey

questionnaire will be developed focusing on the

manufacturing industry in Malaysia. The

measurements of the expected benefits will be

adopted mainly from the findings of the

reviewed studies and a summary of benefits for

the proposed research is presented in Appendix

4. More specifically, the proposed new study is

designed to answer the following research

questions:

85

i. Do Malaysian manufacturing companies

experience similar benefits due to ERP

system adoption?

ii. Is the integration of ERP and BSC

performance management system

generally practiced by Malaysian

manufacturing companies?

iii. Is there significant difference in the

benefits achieved when compare the ERP

system with the integrated ERP and BSC

system of performance managemant

among the Malaysian manufacturing

companies?

iv. Do the benefits of ERP adoption based on

the BSC perspectives differ according to

specific managerial decision levels?

The following framework is proposed for the

future research:

4. EXPECTED RESULTS

ERP systems provide the means by which

organizations develop competitive edge to

improve performance and thus, survival. The

proposed new study applies the comprehensive

benefits associated with the integrated ERP

system in a survey to be conducted among

manufacturing companies. Positive outcome is

anticipated for each of the research questions

based on the following:

i. As Malaysian manufacturing sector

grows in capacity and product diversity, it

is reasonable to expect wide application

of the system in performance

management;

ii. This expectation increases especially

with relatively new or recently

reengineered manufacturers since these

companies are more likely to utilize the

latest information technology system in

their operations;

iii. The widespread evidence of the BSC

framework in improving organizations

performance provide signals of positive

net contribution to its adopters and thus,

should motivate Malaysian

manufacturers to integrate the ERP

system with the BSC perspectives; and

iv. The complexity and nature of business

decisions increase with the level of

ERP system Benefits

Strategic Level Benefits

Tactical Level Benefits

Operational

Level Benefits

Business Performance

Internal Processes

Perspectives

Customer

Perspectives

Innovation Perspectives

Financial Perspectives

85

managers in the organizational hierarchy.

The highest or strategic level requires

information that is more long-term in

perspective and less detail in nature than

the operational level. Thus, high

integration of information system is seen

as more advantageous for the purpose of

handling strategic managerial issues.

5. CONCLUSION

One of the greatest benefits of the ERP system

is the integration of processes, data and

organizational elements. The integration unites

all major business processes from order

processing to product distribution within a

single family of software modules. In today's

knowledge economy, ERP systems along with

other technological advances such as E-

commerce play significant roles to ensure

sustainable business. They assist companies to

align managerial performance with the strategic

plan. Intense global competition, reduce

duration of product life cycle, and constant

changes in business landscape require

companies to demand integrated information

system for decision making.

This paper provides a comprehensive literature

review of the ERP systems benefits. It also

discusses the integrated ERP and the BSC

perspectives of performance management.

Using benefits identified by previous

researchers and combination of framework

introduced by Shang and Seddon (2002) and

Chand et al. (2005), a new empirical study is

proposed which will examine the benefits

further by focusing on different levels of

management. The Malaysian manufacturing

sector represents the chosen population and a

survey questionnaire will be designed to

address the research questions for the study.

It is expected that the proposed study will

provide evidence in support of the existing

research findings on the ERP systems adoption.

In particular, the ERP system implementation by

Malaysian manufactures are predicted to result

in increase managerial benefits which differ

according to decision making levels. At the

operational level, evidence suggests association

between the system and improved user

involvement in training, productivity per

employee, customer service level and

accessability of enterprise information. At the

tactical level, the benefits of the system are

associated with increase decision making skills;

support employees’ speed of reaction;

management processes efficiency and

knowledge. Finally, at the strategic level, the

integrated ERP systems are predicted provide

benefits in terms of building new process chain,

market, product lines and customers’ loyalty to

assist companies in achieving long-term

business success.

85

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85

Appendix 1: Managerial Levels, Responsibility, Value and Key Activities

Operational managers Tactical managers Strategic managers

Responsibility Supervise the

operation of the

organization

Translating the general

goals and plans developed

by strategic managers into

more specific objectives and

activities

Focus on long term issues

and emphasize the

survival, growth, and

overall effectives of the

organization.

Primary value Driving business

performance by

focusing on

productivity,

innovation and growth

within frontline units

Providing the support and

coordination to bring large

company advantage to the

independent frontline units

Creating and embedding

a sense of direction,

commitment and

challenge to people

throughout the

organization

Key activities Creating and

pursuing new

growth

opportunities for

the business

Attracting and

developing

resources and

competencies

Managing

continuous

performance

improvement within

the unit

Developing individuals

and supporting their

activities

Linking dispersed

knowledge, skills, and

best practices across units

Managing the tension

between short-term

performance and long-

term ambition

Challenging embedded

assumption while

establishing a

stretching opportunity

horizon and

performance

standards

Institutionalizing a set

of norms and values to

support cooperation

and trust

Creating an

overarching corporate

purpose and ambition

Adapted from: Bateman, T.S. and Snell, S.A., 1997, Management: Building Competitive Advantage, 4th

edition, McGraw Hill, pg. 13.

Appendix 2: Management Levels and Information Requirements

Managerial

Level

Decision’s

Structure

Information requirements

Strategic

management

Unstructured

Undefined

External

Summarized

Future

Infrequent

Less

accuracy

86

Tactical

Management

Structured

Well

defined

Internal

Detailed

Historical

Frequent

More

accuracy

Operations

management

Adpated from: Gelinas, U..J. and Dull, R.B., , 2008, Accounting Information Systems, South-Western, 7th

Edition, pp.24.

87

Appendix 3: Five Dimensional Levels of ERP Benefits

Dimensions Sub dimensions

1. Operational 1.1 Cost reduction,

1.2 Cycle time reduction,

1.3 Productivity improvement,

1.4 Quality improvement,

1.5 Customer services improvement

2. Managerial 2.1 Better resource management,

2.2 Improved decision making and planning

2.3 Performance improvement

3. Strategic 3.1 Support business growth

3.2 Support business alliance

3.3 Build business innovations

3.4 Build cost leadership

3.5 Generate product differentiation (including customization)

3.6 Build external linkages (customers and suppliers)

4. IT Infra-structure 4.1 build business flexibility for current and future changes

4.2 IT costs reduction

4.3 Increased IT infrastructure capability

5. Organizational 5.1 Support organizational changes

5.2 Facilitate Business learning

5.3 Empowerment

5.4 Built common visions

Source: Shang and Sheddon (2002)

88

Appendix 4: A Summary of Proposed Benefits of Enterprise Resource Planning Scorecards and

Managerial Performance According to the BSC Perspectives.

Customer Internal Process Innovation Finance

Operational Access customer

data and

customer inquiries

easily

Improve customer

response time

Reduce customer

complaints

Reduce customer

processing errors

Ease customer

order and service

Improve customer

satisfaction

Reduce error in production

processing

Reduce time to purchase

from supplier

Reduce time to serve

customer

Reduce time to process

employees administration

Improve data accuracy and

reliability

Improve work scheduling

Improve the speed to

information access

Increase user

involvement in

training

Increase

products

produced per

employee

Increase

customer served

per employee

Increase

accessability of

enterprise

information

Reduce

administrative cost

Remove redundant

processes

Reduce inventory-

carrying cost

Lower labor cost

Tactical Improve

production

scheduling

Increase customer

product demands

Improve flexibility

of customer

services

Expand customer

base to other

regions

Increase

partnership with

customers

Improve decision quality

Improve the frequency of

staff monitoring

Improve asset

management

Improve production

management

Improve workforce

management

Increase

decision making

skills

Support worker

ability for taking

action quickly

Support

management

processes

efficiency

Increase

manager

knowledge

Conduct better

forecasting

Improve profit and

cost control

Increase market

share

Increase financial

control

Increase equity

capitalization

Strategic Enable e-business

through the web

integration

capability

Support interactive

customer services

Improve product

design through

customer direct

feedback

Expand to new e-

market easily

Build virtual

corporation with

virtual supply and

demand consortium

Build external linkages with

related business parties

easily

Adapt to technology

changes easily

Support business growth in

competition

Support business growth in

capability

Support business growth

with new products

Support business growth

with increasing numbers

of employees

Support business growth in

new markets

Enable worldwide

expansion with centralized

Build new

process chain

Build new

market strategy

Create new

business lines

Customize

product or

services

Provide lean

production

Increase new

markets

Enable worldwide

expansion with

global resource

management.

Enable worldwide

expansion with

foreign currency

capability

Enable worldwide

expansion with

global market

penetration

Enable worldwide

expansion by

deploying solution

quickly

Build cost

89

world operation

leadership by

increasing

processes

efficiency

Business

Performance

Quality of customer

service

Quality of products

Gain competitive

advantage

On-time delivery

Increased customer

partnership

Efficiency ratio

Complaints amount

Production ratio Failure

amount

Reduced cycle time

Reduced employee turn

over

Training amount

Empowerment

Better employee

morale

Development of

workers’

qualification

Return on

investment

Return on assets

Operating profits

Sales growth rate

Cost reduction

Economic Value

Added