摘要：This article examines introducing Economic Value Added (EVA) as a performance measure for wine cooperatives in South Africa to determine whether member's value have been created. After a thorough explanation and calculation of the components of EVA, the EVA of a number of co-operatives were calculated and analyzed. Important trends were identified, conclusions drawn and recommendations made from these results. Finally, potential improvement opportunities resulting from using EVA as a performance measure in wine cooperatives are discussed.
