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经济增加值(Economic Value Added)考核指标充分考虑了股东权益资本的机会成本,考虑了影响当期会计的不合理因素,比传统会计指标更加真实地反映出企业的资本使用效率和价值创造能力,特别对资产和劳动力密集,但收益率偏低的大型建筑施工企业来讲,可以作为探索管理提升路径、转变经营模式、创新资源配置方式、提高企业经济效益的重要价值判断标准。
Economic Value Added The evaluation index fully considers the opportunity cost of the shareholder equity capital. Considering the unreasonable factors that affect the current accounting, it reflects the efficiency of capital utilization and value creation of the enterprise more faithfully than traditional accounting indicators. In particular, As for the large-scale construction enterprises with low capital and labor-intensive assets but low yields, they can be used as important value judging criteria for exploring ways to manage and upgrade the management mode, innovate the allocation of resources and enhance the economic efficiency of enterprises.