7
Underlying analysis and key value drivers 103
sales, while increased sales of newly developed products indicate that the
company’s product portfolio will be competitive in the future.
How to identify key value drivers
Identifying the key value drivers within a company is usually not a simple
task since it presupposes an understanding of the overall value creation
process in the company. In addition, key value drivers are not static, but
might change from time to time and a periodic review of the analysis is
needed. As the financial key value drivers are more or less generic, it is
advisable to start the analysis by determining them for the entire company
and for key business units and/or subsidiaries. With the financial key value
drivers ...