The next day arrived with Jason reviewing the highlights of the previous day's session and starting to prepare for the upcoming meeting with the officers. As he and Jonathan had walked back to their offices, Jason had mentioned that it would be advisable to spend about thirty minutes with the team prior to the meeting with Ian and the officers. At that time, he would provide them with the conceptual underpinning for Market Value Added ( MVA) and how it progresses from Economic Profit ( EP). Jason and Jonathan agreed that it would be beneficial to take the A , B , C example to the next step with the team and have them versed in the basic elements of MVA before exposing it to the officers. This preparation would be particularly useful for Cathy and Dave, in case Larry or Peter had questions.

The telephone then rang. It was Kay Hoppins, Jonathan's administrative assistant. She was calling to inform Jason that the meeting would be next Tuesday morning, a week from today. The team would meet at 8:00 am and the officers would join them at 8:30.

The agenda for the meeting would be a review of EP and the Financial Drivers and then the concept and application of MVA.The week went by quickly, and Jason finished his preparation on Friday.

On Tuesday, as the finance team was getting settled for the day's session, Jonathan began speaking "Today...