The article compares three different ways companies can measure their performance: Economic Value Added (EVA), tracking stocks, and balanced scorecards. EVA calculates a company's profit after subtracting the cost of capital used. Tracking stocks are better for large firms needing market-based performance measures, while balanced scorecards and EVA are more suitable for smaller firms needing detailed performance information. Combining these systems can be beneficial, but it comes with added costs and complexity.