Spreadsheets and balances contain important information for decision makers, which is useful for planning and determining certain aspects, crucial to a venture; nonetheless, these layouts may not include the data that is actually relevant for them. Joel M. Stern speaks about this hidden aspect of company measurements and explains how they can affect a corporation's productiveness, if not thoroughly examined. Stern focuses on the workforce and describes how a correct incentive plan, based on Economic Value Added (EVA), can maximize profit and productiveness in numerous ways. He mentions several relevant cases in which he has applied this methodology and encourages the implementation of this functional tool in every single aspect of a business plan.