Publications
Publications
- October 2023 (Revised January 2024)
- HBS Case Collection
Ball: EVA Driving the World's Leading Can Manufacturer (A)
By: Jonas Heese and Susan Pinckney
Abstract
The case describes Ball’s multi decade history of using Economic Value Added to drive decision making and workforce compensation. In 2016, the company acquired Rexam PLC and became the world’s leading metal beverage container company. Consumer demand for varied aluminum can sizes led Ball to evaluate long term cost savings and efficiencies. In 2017, the company had to determine if it should open a new factory or upgrade two newly acquired factories. Opening the new factory required closing the other two. Ball used economic value added analysis to inform its decision making about this dilemma in this case.
Keywords
Budgets and Budgeting; Cost Accounting; Financial Reporting; Financial Statements; Buildings and Facilities; Green Building; Mergers and Acquisitions; Customer Satisfaction; Decisions; Forecasting and Prediction; Machinery and Machining; Asset Pricing; Corporate Finance; Capital; Cost; Financial Management; Goods and Commodities; Compensation and Benefits; Executive Compensation; Employee Relationship Management; Goals and Objectives; Resource Allocation; Business Strategy; Corporate Strategy; Food and Beverage Industry; United States; Arizona; California; Texas
Citation
Heese, Jonas, and Susan Pinckney. "Ball: EVA Driving the World's Leading Can Manufacturer (A)." Harvard Business School Case 124-002, October 2023. (Revised January 2024.)