经济增加值EVA指企业税后净经营收益扣除包括股权和债务的加权资本成本后的经济利润。
Economic Value Added (EVA) is economic profit that is Net Operating profit After Tax deducted Weighted Average capital cost (include equity and debt capital cost).
一个简单的例子揭示了现有的加权平均资本成本(WACC)计算公式违背了价值的可加性原理。
A simple example reveals that the existing weighted average cost of capital (WACC) formula for valuation conflicts with the principle of value additivity.
项目现金流按加权平均资本成本或适当折现率折现的价值。
The value of a project's cash flows discounted at the weighted average cost of capital or an appropriate discount rate.
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