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一、经济增加值EVA的基本原理和思路(一)经济增加值EVA的基本原理EVA(Economic Value Added)经济增加值,是20世纪90年代发展起来的一种企业业绩评价方法,由美国Stern Sterwart & Co管理咨询公司提出,目前已在全球范围内被广泛应用并逐渐成为一种全球通用的衡量标准。它是税后净营业利润减去资本成本总额,其通过度量剩余收益来对企业的经济状况进行全面综合性的衡量,是一种与经济价值挂钩的指标,其核
First, the basic principle of value-added EVA and ideas (A) of the basic principle of EVA EVA (Economic Value Added) economic value added is developed in the 1990s, a business performance evaluation method by the United States Stern Sterwart & Co management consulting company proposed that at present has been widely used worldwide and has gradually become a global measure of commonality. It is the after-tax net operating profit minus the total cost of capital, which measures the overall economic performance of the business by measuring the residual income. It is a measure of economic value linked to its nuclear