經濟附加價值
来自维基百科，自由的百科全书
經濟附加價值（Economic Value Added，EVA）通常被定義為企業營運減除投入資本及機會成本的剩餘價值。以商業辭彙而言，EVA可由營業收入 - 主權債務利息支出（Rate of Interest in Sovereign Debt）計算，因主權債務可被視為投入資本或業主權益的替代機會。經濟利潤（Economic Profit）的概念近似於EVA，但經濟利潤是未經調節的。
紐約的史坦·史都華公司（Stern Stewart & Company）此一公司在軟體品牌和財務顧問/訓練服務擁有EVA™的商標權，是專屬於Stern Stewart & Co.調整修改的權利。而對經濟利潤進行商譽攤銷、無形資產資本化和其他調節即為EVA。
EVA = 稅後營業收入 - 長期資金機會成本
EVA = Net Operating Profit After Tax - Appropriate Charge for the Opportunity Cost of All Capital (Debt & Equity) in a firm;
EVA = NOPAT - (Cost of Capital)*Total Capital
- G. Bennett Stewart III. The Quest for Value. HarperCollins.
- Stephan Hostettler, Hermann Stern. Das Value Cockpit. Wiley.
- Economic Value Added from Stern Stewart & Company
- Economic Value Added (EVA), Prof. Aswath Damodaran
- EVA valuation tutorial from valuatum.com
- Understanding Economic Value Added, nvestopedia.com
- All About EVA, investopedia.com
- Economic Value Added: A simulation analysis of the trendy, owner-oriented management tool, Timo Salmi and Ilkka Virtanen, 2001
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