Thesis (MBA)--Stellenbosch University, 2000. / ENGLISH ABSTRACT: This report contains a strategic management model to assess the impact on the EVA тм of the individual business units and the consolidated group total of a Company, when manipulating any of the key business drivers. The model has been designed to deliver a solution to the end-user that is simple to operate and presents graphical outputs to enhance understanding and interpretation. The sensitivity analysis, the EVA тм tree and the financial statements are presented in Excel. A simulation technique is used to forecast NOPAT values from a set of key drivers. The theories used to construct the model are explained and a hypothetical example is provided. The appendices also provide the concept of EVA тм, simulation techniques, list of assumptions and model instructions. The report is comprehensive enough to allow the reader to develop, implement and test a model of this nature. Opportunities for further research are also provided. / AFRIKAANSE OPSOMMING: Hierdie studie bevat 'n strategiese bestuursmodel om die impak van individuele besigheidseenhede op ekonomiese waardetoevoeging (Engels: EVA тм) en die gekonsolideerde groeptotaal van 'n maatskappy, wanneer enige een van die sleutel besigheidsdrywers gemanipuleer word, te bepaal. Die model is ontwerp om 'n eenvoudige oplossing vir die eindgebruiker te verskaf en verskaf grafiese uiteensettings om verstaanbaarheid en interpretasie te vergemaklik. Die sensitiwiteitsanalise, ekonomiese waardetoevoegingsontleding en die finansiële state word in Excel weergee. 'n Simulasie tegniek is gebruik om NOPAT waardes van 'n stel sleutel drywers te voorspel. Die teorieë wat gebruik is om die model saam te stel, word aan die hand van 'n hipotetiese voorbeeld wat voorsien word, verduidelik. Die aanhangsels voorsien die konsep EVA тм, simulasie tegnieke, 'n lys van aannames en instruksies vir die model. Die verslag is volledig genoeg om die leser in staat te stel om 'n model van hierdie aard te ontwikkel, te toets en te implementer. Voorstelle vir verdere navorsing word voorsien.

Thesis (MBA)--Stellenbosch University, 2001. / ENGLISH ABSTRACT: "Value adding process design" entails two underlying concepts, namely "business process" and "value adding": Business process: According to Dr Michael Hammer (Hammer, 1999), the recognised father of process thinking, a business process is an "organised group of related activities that together create customer value". The focus in the process is not on individual units of work, which by themselves accomplish nothing for a customer, but rather on an entire group of activities that, when effectively brought together, create a result that customers value. Value adding: The concept of "value adding" can be defined in different ways depending on the receiver of the value (shareholders, customers or employees). From a shareholder perspective, value adding can be measured by using EVA (Economic Value Added). EVA is a measure of economic profit generally meaning that a positive EVA indicates that value has been created, whereas a negative EVA means value has been destroyed. The perspective from which process improvement is addressed is the value that is added for the customer, but always with the constraint of not negatively impacting the EVA of the organisation. Value adding process design: "Value adding process" design entails the design of a business process or interrelated business processes to ensure that employee and customer needs are satisfied, whilst creating value for shareholders. The objective of this study is to develop a methodology and supporting tools to enable a organisation to make the transition from being task focused to becoming a truly process organisation. The approach that is proposed is the Rynmar VAP Diagnostic Tool. The approach consists of 5 phases, best explained by the metaphor of building a house: • Setting the stage (phase 0) is identifying the need for a house, i.e. being unhappy with the current situation to an extent that one has the burning desire to change surrounding, even if it will cost a lot of time, effort and financial resources. • Visioning (phase 1) is drawing an artist impression of the house. It involves thinking what the new house should look like, for example do I want a Cape-Dutch house with thatched roof and white walls, or an Italian design with tiled roof and off-white walls. Visioning is the magnetic force that one holds on to whenever the question is asked: "Is it worth the effort?" • Design Process (phase 2) entails applying different techniques to draw an architectural design of the firstly the current processes, followed by the future process that will meet the different aspects of the vision. • Prototype & Build (phase 3) involves firstly building a small scale model of the house to test and improve the design made in phase 3, followed by building the actual house. • Train & Implement (phase 4) firstly entails training the different people in the skills required by the new process design and then implementing the process under careful guidance of the project team, i.e. moving into the house. • Continuous Improvement (phase 5) involves continuously improving the process to ensure that incremental performance improvement is achieved, which will lead to a dramatic cumulative improvement over time. / AFRIKAANSE OPSOMMING: "Waarde toegevoeging proses ontwerp" behels twee onderliggende konsepte, naamlik "besigheidsproses" en "waarde toevoeging": Besigheidsproses: Volgens Dr Michael Hammer (Hammer, 1999), die erkende vader van prosesdenke, kan 'n besigheidsproses definieer word as 'n georganiseerde groep van aktiwiteite wat gesamentlik waarde skep vir 'n kliënt. Die fokus in die proses is nie op individuele komponente van werk nie, wat individueel niks vir die gebruiker kan vermag nie, maar eerder op 'n geïntegreerde groep van aktiwiteite wat, indien effektief gegroepeer word, waarde skep vir 'n kliënt. Waarde toevoeging: Die konsep "waarde toevoeging" kan op verskillende maniere gedefinieer word afhangende van die ontvanger van die waarde (aandeelhouers, kliënte of werknemers). Vanuit die perspektief van 'n aandeelhouer word waarde toevoeging gemeet deur gebruik te maak van EVA ("Economic Value Added'). EVA is 'n maatstaf van ekonomiese wins, wat daarop neerkom dat 'n positiewe EVA aandui dat waarde geskep (toegevoeg) is, terwyl 'n negatiewe EVA beteken dat waarde verwoes is (waardevermindering). Prosesverbetering word gevolglik daarop gerig om waarde toe te voeg vir 'n kliënt, maar altyd onderhewig daaraan dat dit 'n positiewe impak op die EVA van die organisasie sal hê. Waarde toegevoegde proses ontwerp: "Waarde toegevoegde proses ontwerp" behels die ontwerp van 'n besigheidsproses of verwante besigheidprosesse wat sal verseker dat daar aan die behoeftes van werknemers en kliënte voldoen word en terselftertyd dat waarde geskep word vir aandeelhouers. Die doelwit van hierdie studie is om 'n metodologie en ondersteunende gereedskap te ontwikkel wat 'n organisasie in staat stel om die transformasie te maak van 'n taak-georiënteerde na 'n ten volle proses-georiënteerde organisasie. Die benadering wat voorgestel word is die Rynmar VAP model. Die benadering bestaan uit vyf fases en kan verduidelik word aan die hand van die metafoor om 'n huis te bou: • Definieer 'n platform vir verandering (fase 0) is om die behoefte te identifiseer om 'n huis te bou, naamlik om ontevrede te wees met die huidige situasie tot so 'n mate dat 'n brandende begeerte bestaan om iets daaraan te doen, selfs al kos dit tyd, moeite en finansies. • Skep van 'n prosesvisie (fase 1) is om 'n kunstenaarsvoorstelling te maak van die huis. Dit sluit in hoe die nuwe huis moet lyk, byvoorbeeld 'n Kaaps-Hollandse huis met 'n grasdak en wit mure. 'n Visie is die magnetiese aantrekkingskrag wat 'n organisasie aan vasklou wanneer die vraag gevra word: "Is dit die moeite werd?" • Proses ontwerp (fase 2) behels die toepassing van verskillende tegnieke om 'n argitekstekening van eerstens die bestaande prosesse te maak, gevolg deur die ontwerp van toekomstige prosesse wat die visie sal verwesenlik. • Prototipering & bou (fase 3) behels die bou van 'n klein skaalmodel van die huis om die ontwerp te toets en verbetering aan te bring, gevolg deur die werklike bou van die huis. • Opleiding & implementering (fase 4) behels eerstens die opleiding van die betrokke partye, gefokus op die vaardighede wat benodig word om die nuwe proses te implementer. Vervolgens word die proses implementeer onder die waaksame oog van die projekspan, naamlik om in die huis in te trek. • Kontinue verbetering (fase 5) behels die kontinue verbetering van die proses wat sal verseker dat inkrementele verbetering behaal word, wat lei tot dramatiese verbetering opgebou oor tyd.

Verslas labai svarbus kiekvienos šalies ekonomikai, jo teikiamą naudą gali pajusti tiek verslininkai, verslo atstovai, tiek ir kiti visuomenės nariai. Lietuvoje šiuo metu verslo sektorius yra pažengęs, tačiau jame yra dar daug neišspręstų problemų, neatsakytų klausimų. Šiuo metu Lietuva dar negali pasigirti aukštą pridėtinę vertę kuriančių verslų gausa, ir pati šalies vyriausybė tik po truputį pradeda suprasti pridėtinės vertės kūrimo ir jos generavimo svarbą visai šalies ekonomikai, tad darbe autorė aptarė pridėtinės vertės kaip pagrindinio ekonominio sverto svarbą verslui ir šalies ekonomikai, nustatė kokie ekonominiai svertai, kokios priemonės versle padėtų kurti aukštesnę pridėtinę vertę. Baigiamojo darbo tikslas – išsiaiškinti verslo Lietuvoje plėtros ypatumus, nustatyti, kokie ekonominiai svertai didina verslo kuriamą pridėtinę vertę. Darbo hipotezė – nepakankamas verslo sektoriaus pridėtinės vertės kūrimas ir generavimas Lietuvoje. Baigiamojo darbo pagrindiniai uždaviniai: supažindinti su Lietuvos verslo sektoriumi, atskleisti pagrindinius šio sektoriaus ypatumus, išskirti pagrindines jo problemas; apibūdinti pridėtinę vertę, jos kūrimo procesą bei teikiamą naudą; apibūdinti pagrindinius ekonominius svertus, didinančius verslo Lietuvoje kuriamą pridėtinę vertę, išnagrinėti kur ir kam ši sukurta pridėtinė vertė yra paskirstoma; atlikti pasirinktos verslo sektoriaus šakos Lietuvoje analizę, įvertinti kokią pridėtinę vertę ši šaka sukuria ir kokią naudą ta sukurta vertė... [toliau žr. visą tekstą] / Business is extremely important for any country's economy; its benefits can be experienced by both the business community, business representatives and also by other members of the public. Lithuanian business sector is currently advanced, however there are still many unsolved problems and open questions. Lithuania cannot yet be proud of plenty businesses, creating high value added, moreover, the government itself is only beginning to gradually realize the importance of value added creation to the national economy, therefore the author of this paper has discussed the importance of value added as a major economic leverage to both business and the national economy, determined the factors and measures are required for creating higher value added. The aim of the paper: to identify business development characteristics in Lithuania; to determine, what economic levers increase the value added of private business. Working hypothesis: lack of value added, generated by Lithuanian business sector. Main tasks: to introduce the theoretical side of the business sector; to identify the main features of the sector; to highlight its major problems; to analyze factors and measures, helping create a higher value added and promoting development of the country's private business; to perform analysis of a selected Lithuanian business sector branch; to assess the value added, created by that branch and the benefits to Lithuanian economy. Research methods: analysis of primary data sources; analysis... [to full text]

Nous interrogeons l’impact des discours contemporains sur la subjectivité, les résistances qui apparaissent de façon visible, c'est-à-dire qui sont représentées, et plus particulièrement les formes extérieures qui viennent produire un renversement interne de ces discours et/ou la mobilisation de nouvelles pratiques qui ne cherchent pas à s’y faire reconnaitre. Parmi les discours dominants, nous développons les discours de la valeur économique, le discours des technosciences et le discours du risque. Nous y analysons les articulations, particulièrement au niveau de la réflexivité produite dans le sujet, avec les discours lacaniens de l’analyste et du capitaliste. Des affections émergentes, qui ne sont pas associées à des représentations, peuvent se manifester au niveau de la politique, du sujet, et du social. Les affections émergentes sont précisément ce qui se manifeste à partir du corps et ne peut trouver de représentance dans le social. Elles se distinguent des affects en ce que ces derniers sont associés à des discours, produisant des objets de savoir qui les conditionnent. De ces affections, il pourra y avoir répression, nomination (Dire), ou rattachement à des affects existants. L’événement discursif au niveau de la politique mobilise une représentation homogène pour produire des affects communs à partir des affections émergentes : la pluralité des sites de pouvoir laisse amoindrie l’autorité discursive instituée. Sur le plan du social, la production de savoir est à la fois invisibilisée dans la norme, mais elle est aussi, comme désir de savoir, productrice de liens : l’affection émergente trouve une forme de constitution pratique qui ne passe pas par la reconnaissance discursive. / We question the impact of contemporary discourses on the subjectivity, the visible resistances - meaning the one that are represented - and more particularly the external form that come to produce an internal reversal of these discourses and/or the mobilization of new practices which do not seek to be recognized. Among the dominant discourses, we expand on the discourse of economic value, the discourse of technosciences and the discourse of risk. The interconnections are analyzed, particularly in terms of the reflexivity produced in the subject, with the Lacanian discourses of the analyst and the capitalist. Some emergent affection, which is not associated with ideational representative, may occur at the level of politics, subject, and social. Emergent affections are precisely what occurs itself from the body and that can not find any instinctual representative in the social. They are distinguished from affects as they are themselves associated with discourses, producing objects of knowledge that condition them. From these affections, there may be repression, appointment (Say), or attachment to existing affects. The discursive event at politic level mobilizes a homogeneous representation to produce common affects from emerging affections: the plurality of power places leaves the established discursive authority lessened. In social terms, the production of knowledge is both invisibilised in the standard, but it is also, as a desire to know, a producer of links: the emerging affection finds a form of practical constitution that does not go through discursive recognition.

O alto nível de competitividade no cenário global faz com que as empresas que competem neste ambiente reinventem suas estratégias de negocio com uma freqüência maior que no passado, exigindo um bom sistema de avaliação. Diante desta necessidade, os gestores buscam indicadores capazes de refletir com exatidão a real situação da empresa. Uma forma de mensurar o desempenho organizacional que vem ganhando espaço e a capacidade de um negocio gerar valor. O objetivo com este trabalho foi o de se analisar os níveis de geração de valor econômico adicional (EVA - Economic Value Added) das empresas dos países do BRIC (Brasil, Rússia, Índia e China) e compará-los com os níveis das empresas dos países desenvolvidos (EUA, Japão e Alemanha). Foram coletados dados dos relatórios financeiros e contábeis das principais empresas de capital aberto de cada pais, referentes ao período de 2000 a 2010. Os resultados mostraram que, em media, as empresas de ambos os grupos de países são agregadoras de valor. Mostraram também que as empresas dos EUA são, destacadamente, mais geradoras de valor, em media e no agregado dos onze anos cobertos pelo estudo, que as empresas de qualquer um dos demais países. Dois resultados inovadores obtidos foram a detecção de que empresas de ambos os grupos de países obtiveram o mesmo nível de retorno sobre o capital investido, e a constatação de que as empresas da maioria dos países emergentes do BRIC são agregadoras de valor, enquanto que a minoria dos países desenvolvidos contou com empresas agregadoras de valor no período. / The high level of competitiveness in the global causes companies to reinvent their business strategies with a higher frequency than in the past, requiring a good evaluation system. Given this need, the managers seek indicators that accurately reflect the real situation of the company. One way to measure organizational performance that has gained importance is the capacity of a business to create value. The aim of this study was to analyze the level of economic value added (EVA - Economic Value Added) of companies from the BRIC countries (Brazil, Russia, India and China) and compare them with the levels of firms developed countries (USA, Japan and Germany). The data was collected financial reports and statements of major public companies in each country, for the period 2000 to 2010. The results showed that, on average, the company both groups are value-adding countries. They also showed that U.S. companies are focusing on those that create more value, on average and in the aggregate of the eleven years covered by the study, that companies of any of the other countries. Two innovative results were obtained for the detection of companies from both groups of countries achieved the same level of return on invested capital, and the realization that companies in most developing countries of BRIC are value-adding, whereas a minority of developed countries had value-adding enterprises in the period.

A eficiência na criação do valor para o acionista é o foco principal das empresas. Uma das formas de se medir essa eficiência é por meio do Valor Econômico Agregado (VEA). Em uma instituição financeira, limitada nesse estudo aos maiores bancos comerciais e múltiplos com ações cotadas na BM&FBOVESPA, os tomadores de decisão também devem buscar essa eficiência. Além disso, a necessidade dos bancos por financiamentos, da mesma forma que nas empresas privadas, exige o atendimento dos requisitos impostos pelo agente que irá fornecer o capital. Nesse sentido, para atender ao acionista, o banco deve promover a agregação de valor. O VEA demonstra essa criação de valor e, para melhor gerenciá-lo, devem ser identificadas, monitoradas e gerenciadas as variáveis que influenciam nessa medida. Diante disso, o presente estudo identificou os principais direcionadores do valor econômico agregado dos maiores bancos comerciais no Brasil: Banco do Brasil, Itaú e Bradesco, utilizando regressão linear múltipla. Por meio da análise dos dados individualizados, referentes ao período de 1996 a 2009, constatou-se que existe um grupo de direcionadores que explicam grande parte das alterações do VEA. Esses direcionadores não foram iguais para os bancos privados e o público em análise, e mesmo entre os privados os resultados não foram coincidentes. Embora algumas variáveis tenham influenciado o VEA, identificou-se que os direcionadores exercem diferentes impactos em cada uma das instituições. Isso indica que a análise deve ser individual e que o tipo de controle também não define as variáveis que mais impactam o VEA. / The efficiency in the creation of the value for the shareholder is the main focus of the companies. One of the ways of measuring this efficiency is through the Economic Value Added (EVA). In a financial institution, limited in this study to the largest and multiple commercial banks and with shares quoted in BM&FBOVESPA, the decision makers should also look for that efficiency. Besides, the need of the banks for financings, in the same way that in the private companies, demands the fulfillment of the requirements imposed by the agent that will supply the capital. In that sense, to assist the shareholder, the bank should promote the aggregation of value. EVA demonstrates this creation of value and, for its better management, the variables that influence in that measure should be identified, monitored and managed. Hence, the present study identified the main determinants of the economical value added from the largest commercial banks in Brazil: Bank of Brazil, Itaú and Bradesco, using multiple linear regression. Through the analyze of the individualized data, regarding the period from 1996 through 2009, it was verified that there is a group of determinants that explain great part of the alterations of EVA. These determinants were not the same for the private and the public banks in analysis, and even among the private ones the results were not coincident. Although some variables have influenced EVA, it has been identified that the determinants provoke different impacts in each one of the institutions. That indicates that the analysis should be individual and that the control type also does not define the variables that impact EVA the most.

Tese sobre as articulações entre os interesses econômicos de investidores e a forma do projeto arquitetônico de alguns edifícios de escritório em São Paulo. Através da interpretação histórico-social são analisados os elementos motivadores dos investidores públicos e privados e suas ações na transformação do espaço urbano ativando intencionalmente determinadas regiões. Valorizadas, elas recebem empreendimentos comerciais à imagem dos símbolos arquitetônicos de status de cidades capitais vigentes. Os investidores manipulam o projeto arquitetônico de edifícios comerciais visando a maior lucratividade no lançamento e eventualmente após a ocupação. A compreensão da forma e função arquitetônicas utilizadas torna-se fundamental na compreensão do por quê destes edifícios manterem-se ocupados durante vários ciclos imobiliários. Atingiram a meta dos seus investidores e em alguns casos mudaram de mãos, outros até transformando-se em marcos urbanos. / Study about the articulation between investors / developers and the architectural form and function in some office buildings in São Paulo. Initially by the historic and social history analysis clarify the motivation of public and private investors and their consequent actions, activating the real estate market in some specific city areas. Appreciated became points attracts class A office buildings, world class symbols of status. Therefore manipulated by investors/developers in obtain the maximum economic value when they delivered, or post occupied - a few. The clarification of the architectural form and function becomes a paramount factor to understand why the selected buildings were highly occupied during several real estate cycles. Archived the investors economic goals and changing to other hands are still desired for corporate users and even a few becomes a landmark.

Tese sobre as articulações entre os interesses econômicos de investidores e a forma do projeto arquitetônico de alguns edifícios de escritório em São Paulo. Através da interpretação histórico-social são analisados os elementos motivadores dos investidores públicos e privados e suas ações na transformação do espaço urbano ativando intencionalmente determinadas regiões. Valorizadas, elas recebem empreendimentos comerciais à imagem dos símbolos arquitetônicos de status de cidades capitais vigentes. Os investidores manipulam o projeto arquitetônico de edifícios comerciais visando a maior lucratividade no lançamento e eventualmente após a ocupação. A compreensão da forma e função arquitetônicas utilizadas torna-se fundamental na compreensão do por quê destes edifícios manterem-se ocupados durante vários ciclos imobiliários. Atingiram a meta dos seus investidores e em alguns casos mudaram de mãos, outros até transformando-se em marcos urbanos. / Study about the articulation between investors / developers and the architectural form and function in some office buildings in São Paulo. Initially by the historic and social history analysis clarify the motivation of public and private investors and their consequent actions, activating the real estate market in some specific city areas. Appreciated became points attracts class A office buildings, world class symbols of status. Therefore manipulated by investors/developers in obtain the maximum economic value when they delivered, or post occupied - a few. The clarification of the architectural form and function becomes a paramount factor to understand why the selected buildings were highly occupied during several real estate cycles. Archived the investors economic goals and changing to other hands are still desired for corporate users and even a few becomes a landmark.

Integration of operation management goals with the mission of organization requiresadoption of measures capable of pulsing mission accomplishment situation whileoperations are going on. Supply chain, as an increasingly used concept in operationsmanagement, could be supported by the concepts of customer satisfaction and profitmargin to get integrated with main goals of any for-profit organization. Value chain viewprovides such insight and lets the mission of the organization remain in focus while lowerleveldecisions and functional processes are dealt with.Every activity in a value chain could be cost driver and / or value driver. Configuration ofthese cost and value drivers refers to their locational and relational position. Afteragreement on what are going to be core values for the organization, relative positions ofvalue chain activities should be consciously reviewed periodically to identify opportunitiesfor contributing to core values of organization through repositioning or redesigning andstrengthening value activities. The term value chain reconfiguration implies to suchstrategic revision decisions.Opportunities – and threats – for improving performance of the organization not only liewithin internal chain of value activities of the organization, but also could be found out ofthe organization boundaries and among its extended value chain. Acquiring of externalgains needs sound analysis and cost and benefit evaluations for making decision regardingthe way of reacting to the identified opportunities. Virtual value chain orchestration asproposed by its introducer provides a framework for identifying and capturing suchopportunities.Gauging the results of reconfiguration of the value chain, calls for implementingmeaningful criterion so that it reflects captured value in accordance with the destined goal.Taking profit margin of the value chain as master value for organization, the thesis workproposes usage of a less-known profitability indicator, economic value added (EVA) as themeasure which should be focused on in order to evaluate success or failure of firm-levelvalue chain reconfiguration efforts. / Uppsatsnivå: D

Este estudo teve como objetivo principal desenvolver um modelo de mensuração do desempenho financeiro e econômico para empresas em rede. A justificativa para tal desenvolvimento foi, justamente, uma lacuna verificada nos textos de organização industrial, nova economia institucional e modelos de mensuração do desempenho de empresas e cadeias de suprimentos. Estas pesquisas, até o momento, não enfatizaram, diretamente, questões de cunho financeiro: faltou discutir a dinâmica da variável dinheiro nos modelos. Seguindo este argumento, foi desenvolvido um modelo matemático para otimização do lucro e do EVA (Economic Value Added) levando-se em consideração, além do custo e receita operacional, os custos e receitas financeiras, o tipo de cadeia que a empresa está inserida (atividade), o tipo de estrutura de governança (mercado, rede ou hierarquia) adotado e o seu segmento (elo) de atuação dentro da cadeia. Para validar o modelo, foram coletados dados contábeis de 109 empresas do agronegócio brasileiro, entre os exercícios de 2001 a 2005. Aplicou-se um teste MANOVA (ANOVA Multivariado) para verificar a interferência dos fatores (segmento, cadeia, estrutura e constituição jurídica) sobre a variação dos valores dos indicadores de desempenho financeiro (margem bruta, relação entre exigível de longo prazo sobre patrimônio líquido, retorno sobre ativos e sobre o patrimônio líquido e ciclo de caixa) e econômico (EVA). Pelos resultados, pode-se concluir que todos os fatores apresentaram interferência significativa na variação dos indicadores financeiros e somente o fator segmento interferiu no EVA das empresas. / The aim of this study was to develop an economic and financial performance measurement model for companies in network, since there is a gap in the literature texts of industrial organization, new institutional economy and models of performance measurements of companies and supply chains. In the related literature, these researches did not emphasize the questions related to financial matter, in a direct way, since there is a lack of discussion concerning to the dynamics of the \"money\" in the models. Therefore, a mathematical model was developed with the purpose of maximization of the profit and EVA (Economic Value Added) with emphasis in the financial cost and financial incomes. Moreover, the kind of the company\'s supply chain (business), governance\'s form (market, network or hierarchy) and its segment (actor) in the supply chain was studied. For this purpose, 109 Brazilian agribusiness companies had their accounting and financial data collected, during the period of 2001 and 2005. The statistical test MANOVA was used to detect the interference of the factors (segment, network, governance and legal nature) regarding the economic (EVA) and financial performance drivers range (gross margin, long term liability/net assets, return on assets (ROA) and return on net assets). Within the limits of the present study, we may conclude that all the factors provide significant (a<=0.05) interference in the range of the financial performance drivers. In addition, regarding to the economic performance, the segment was the factor that presented significant differences (a<=0.05), affecting the EVA of the companies.