Harvard Business Review

MAY 28, 2018

Directly influenced by investor input, Nikon developed a restructuring plan that would carry a onetime cost of ¥48 billion ($460 million) but generate ¥20 billion ($190 million) in annual savings. It would implement targets linked to shareholder value, including ROE and ROIC. The response was disappointing.

Company 8

Company ROIC CFO Restructuring 8

Harvard Business Review

DECEMBER 15, 2015

To borrow a telecom industry metaphor, a deal with a customer is the “last mile” in connecting any strategy with business development efforts and marketplace results. Either directly in meetings or implicitly in their compensation plans, they basically tell their sales forces to “Go forth and multiply!

Strategy 8

Strategy Team Discount ROIC 8

Harvard Business Review

MAY 24, 2017

Finding, developing, and retaining this talent is hard — so much so that the business press refers to a “war” for talent. A veritable alphabet soup (ROA, RONA, ROIC, ROCE, IRR, MVA, APV, and the like) exists to measure our financial capital. Capital expenditure plans are subjected to detailed board reviews.

Human Capital 15

Human Capital Management Company ROCE 15