CREATING A NEW VALUATION TOOL FOR SOUTH AFRICAN AGRICULTURAL CO-OPERATIVES
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Independent of the size of an organization, long-term shareholder wealth is equally important for all profit seeking organizations. This paper examines introducing Economic Value Added (EVA) as a performance measure for agribusinesses and co-ops in South Africa. EVA is an effective measure of the quality of managerial decisions as well as a reliable indicator of an enterprise's value growth in future.