What are some of the factors causing the problems in measuring performance in the Southeast Asia Sector?

Rank the three countries using each of the following measures of performance: 1. Country profit 2. Return on investment 3. Economic value added (EVA)

Are there other performance measures you would suggest? How would you measure these?

Which country has the best performance?

Barrows Consumer Products - Raw Data Exhibits 14.14, 14.15, & 14.16 Exhibit 14.14: Country Level Income Statements for Year 8 ($000) Indonesia Revenue Cost of sales Allocated corporate overhead Local advertising Other general and admin Operating income Tax expense Net Income $18,000 8,650 432 5,100 868 $2,950 885 $2,065 Phillipines $9,500 4,200 228 2,955 437 $1,680 504 $1,176 Exhibit 14.15: Country Level Balance Sheets as of January 1 ($000) Indonesia Year 8 Assets Cash Accounts Rec. Inventory Total Current Assets PPE (net) Total Assets $750 1,600 1,350 $3,700 3,500 $7,200 Equities Accounts Payable Other current liabilities Total current liabilities Long-term debt Total Liabilities Common stock Retained Earnings Total Shareholders Equity Total Equities $575 680 $1,255 0 $1,255 745 5,200 5945 $7,200 Exhibit 14.16: Historical Advertising Expenses ($000) Year 7 Year 6 Year 5 Indonesia Phillipines 5,100 2,502 4,200 2,400 4,500 2,700 Vietnam $2,500 1,100 60 960 350 $30 9 $21 Indonesia Year 9 Phillipines Year 9 Year 8 Vietnam Year 9 Year 8 900 1,800 1,300 $4,000 3,400 $7,400 $500 450 500 $1,450 2,550 $4,000 510 600 900 $2,010 2,402 $4,412 $320 500 320 $1,140 740 $1,880 300 640 490 $1,430 810 $2,240 $620 720 $1,340 0 $1,340 745 5,315 6060 $7,400 $250 454 $704 0 $704 496 2,800 3296 $4,000 $315 450 $765 0 $765 496 3,151 3647 $4,412 $190 560 $750 0 $750 450 680 1130 $1,880 $380 709 $1,089 0 $1,089 450 701 1151 $2,240 Vietnam 600 549 570 Total 8,202 7,149 7,770