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Basic Value Driver Tree: Manufacturing Company

Revenues per
unit (year+1)
Sales force Revenues per
effectiveness Growth
unit
Product
quality

Market share Volume


(year+1)

New product Volume


pipeline
Market
growth

Manufacturing
ROIC
cost per unit
Labor hours
per unit

SGA cost per


Value
unit
Manufacturin
g error data

Invested
capital per
unit
Unit labot cost

WACC
Raw materials
cost per unit

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