- 名称：EVA计算手册_(pdf 38页）英文
- 类型：财务管理
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- 更新时间：05-02 20:13:30
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《EVA计算手册_(pdf 38页）英文》下载简介
TableofContents
GeneralConcept
I.Introduction......1
1.EVAisamanagementtoolthatmeasurestrueeconomicprofit........1
2.EVAcanbeintegratedinallkeyprocesses1
3.Decision-makingbasedonEVA.......2
II.Decision-makingwithEVA....3
A.HowtobuildupEVAonoperatingunitlevel..3
1.Overview...3
2.NOPAT(Netoperatingprofitaftertax).......3
3.Investedcapital....4
4.Costofcapital......6
5.FocusonDeltaEVA......7
B.HowtobuildupEVAontheGroupandSBUlevel...8
C.UseofEVAintheXYmanagementsystem...9
1.Managementreporting...9
2.Capitalexpenditures.....10
3.Portfolioanalysis.11
DetailsoftheEVACalculation
III.Appendix…………………………………………………………………………………………………………….
_
I.Introduction
1.EVAisamanagementtoolthatmeasurestrueeconomicprofit
AllmanagersofXYshouldfocusonimprovingtheGroup’soverallvalue.WithEVAforthefirst
timethereisatoolthatreflectsnotonlytheoperatingperformancebutalsotheexpectedreturn
ontheinvestedcapitalofXY.TheEVAsystemencouragesmanagerstothinkandactlikeowners
treatingthecompany’sresourcesasiftheyweretheirown.
EVAreflectsnotonlyoperatingprofitaftertaxesbutalsotakesintoaccountcostsfordebtand
equitycapital.
Creatingshareholdervaluemaybeachievedbyimprovingperformancegrowthportfolio
managementandoptimisationofcapitalstructure.EVAprovidesatoolforalloftheseaspects.
EVAisamanagementtool.Ithelpsmanagerstoevaluateopportunitiessetgoalsmeasure
resultsandbenchmarkperformance.EVAisalsoanaccuratebasisforvalue-orientedincentive
compensationschemes.
2.EVAcanbeintegratedinallkeyprocesses
Typicallycompaniesuseavarietyofconflictingmeasuressuchasearningsgrowthearningsper
sharereturnonequitymarketsharegrossandnetmargincashflowNPVandROIC.
Usinganumberofdifferentmeasuresleadstoconflictinggoals.ThisiswhywewilluseEVAasa
singlemajorperformancemeasure.…………
……………………
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