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Value Above Cost: Driving Superior Financial Performance with CVA by Ph.D Donald E. Sexton

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3. CVA® over Time

The value of an organization depends on how well an organization meets customer needs at levels superior to those of their competitors over time, while controlling costs. For example, Polaroid went bankrupt because a new technology—digital imaging—was superior to instant film (Exhibit 3.1). Even though Polaroid produced digital cameras, their brand was inextricably associated with what was eventually perceived by many customers to be an inferior technology.1

Exhibit 3.1 Polaroid financial performance

Source: Osiris, 2004

Polaroid financial performance

Financial performance over time is related to CVA® over time. One can track the value of a business ...

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