Case Title EVA and Compensation Management System at Tata Consultancy Services
Case Author(s) Indu P. Vivek Gupta
University ICFAI Center for Management Research, India
Abstract The case examines the compensation management system at TCS based on the EVA model. With the implementation of EVA based compensation, the salary of employees comprised of two parts - fixed and variable. The variable part of the salary was arrived after considering Corporate EVA, Business unit EVA and also individual performance EVA. The new system was implemented successfully and it helped the company identify the non-performers. The company also benefited a great deal in retaining talent. However, it also received criticism from several quarters for 'putting golden handcuffs on excellent performers.'
Available In ECCH Case Collection
Publisher ICFAI Center for Management Research (ICMR)
Publisher Case No. 406-021-1
Distributor(s) European Case Clearing House
Pub/Rev Date 2005
ISBN
Case Length 14 pgs
Teaching Note Yes
Pub TN Ref No. 406-021-8
Pages (TN) 4 pgs
Issues Study the compensation management system at TCS; and analyze EVA as a performance measurement tool.
Organisation(s) Tata Consultancy Services
Countries India
Industry Computer Software & Services
Period Covered 1998 - 2005
Level Postgraduate
Links of Interest TCS' Website















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