The working group ideally consists of managers familiar with the way that business activities relate to financial results.

Typical working group members would be division controllers, planning managers, or operating managers with some familiarity with finance and accounting, including the elements of a P&L. Ideally, they should also understand balance sheets and net present value concepts, including the relationship between returns and the cost of capital.

For a larger company or major division, EP measurement implementations can take up to several months to complete. It takes time to gather sufficient input from business unit managers regarding how their activities lead to value creation, and to understand how their measures affect their incentives and constraints. However, for each member of the working group the time requirement will be fairly modest over that period, between two or three hours per week for the typical member, and four or five hours per week for a team leader.