The value of a business depends on its future not its past. Nonetheless, some managers base key decisions on backwards-looking metrics or models that have been shown to be inappropriate in many situations.
What metrics and models can provide managers with steering control for maximizing the value of their business? This editorial provides some ideas.
Sexton, Don. "Maximizing the Value of a Business: Using the Right Metrics." Business and Economics Journal 5, no. 1 (2014): 1000e102.