The key to finding HR’s value contribution is to work backward from EVA or profit goals to desired competitive advantages such as increased market share. This will be obtained by meeting related service, quality or productivity objectives that are valued by die customers. Line functions hone their processes to achieve die SQP objectives. Staff departments contribute value when they partner with die line around die SQP objectives, connecting their services directly to die line through those objectives. When HR improves die delivery time, cost or quality of its services so dial die line can meet its objectives, it is adding value. This connection can be traced back up die chain to EVA.