即经济增加值,是扣除资金成本后的税后经营利润余额。
EVA, Economic Value Added, is the balance after deducting capital expenses from NOPAT. EVA is based on economic profit;
经过大量的实例研究发现,经济增加值与MVA的相关程度最高。
After massive research, people found that EVA (Economic Value Added, Hereafter refers to as EVA) possibly to explain the change of the MVA.
并对自由现金流量模型和经济增加值模型的优劣及适用性做了探讨。
Furthermore the thesis discusses the free cash flow model and EVA model.
经济增加值(eva)—营业利润减去用于产生这些利润的资本的费用。
EVA - Operating profits less a charge for the capital employed to generate those profits.
本表按当年价格计算,人均民营经济增加值年平均人口数按常住人口计算。
The data in this table are calculated at current prices. Per Capita Civilian Value Added are calculated on the permanent residents.
同时,分析了当代企业经营业绩评价的主要方法,即经济增加值和平衡记分卡。
Meanwhile, it also analyzes the chief methods of modern operational performance evaluation which are Economic Value Added and the Balanced Scorecard.
本文用EVA经济增加值来评价高管的业绩,具有其它指标不可比拟的优越性。
This paper by using Eva economic value added to evaluate the achievement of the senior executive has an incomparable advantage in its index.
企业的最高目标是创造价值,经济增加值是企业全面预算管理最恰当的目标定位。
The supreme goal of enterprise is to create value, while the economic value added is the most appropriate oriented goal of comprehensive budget management.
经济增加值是从税后净利润中扣除包括股权和债务的所有资金成本后的真实经济利润。
Economic Value Added is the real economic profits for all the cost of funds including equity and debt are deducted from the net profit after tax.
其间比较有代表性的绩效评价方法有:杜邦财务分析体系、经济增加值、平衡计分卡等。
More representative methods of performance evaluation in this system are the DuPont Financial Analysis system, Economic Value Added, and Balanced Scorecard etc.
最后,应用经济增加值估价模型对瓦轴集团控股公司瓦轴股份有限公司进行了价值评估。
Finally, the case analysis, this thesis apply the Eva model to calculate the evaluation of Wafangdian Bearing Group corp.
EVA是经济增加值的简称,是经过调整后的税后营业净利润扣除全部资金成本后的余额。
EVA is abbreviated from Economic Value Added, which is found by deducting the cost of equity capital from accounting profit.
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).
它将企业的全部资本成本纳入业绩考核之中,用经济增加值统一了企业所有者和经理人的利益。
It includes all capital cost of enterprises in the achievement while evaluated, and has unified the interests of enterprise owners and managers with the Eva.
不仅专门从价值创造角度设计评价指标,而且引入经济增加值(eva)作为指标体系的核心指标。
We design evaluation indicators not only from the perspective of value creation, but also introduce Economic value Added (Eva) as the core indicator.
经济增加值(eva)是由美国思腾思特公司提出的一种基于企业市场价值的业绩评价和管理体系。
Economic value Added (Eva) was come up by the United States Stern Stewart's company, and it is a performance evaluation and management system based on market value of the enterprises.
课程着重于当代热点问题,如基于活动的技术,吞吐量会计,经济增加值,业务流程再造和平衡计分卡。
This paper concentrates on contemporary topical issues such as activity-based techniques, throughput accounting, economic value added, business process re-engineering and the balanced scorecard.
经济增加值方法的引入虽然有国外的成功经验可借鉴,但具体实施还必须紧密结合我国中小型饭店的实际。
Though there is successful practical experience in foreign countries for the introduction of Economic Value Added, it should be combined with the realities of the medium and small sized hotels.
针对各个阶段的不同特点分别构建了基于经济增加值(EVA)的企业家人力资本贡献性收益的确定模型;
The entrepreneur human capital contributive income models are formed according to different features of the five phases and they are based on the EVA.
综合评估法是一种,将贴现现金流估价法、经济增加值估价法和实物期权估价法三者结合在一起的评估方法。
Integrated valuation method is a combination valuation method of DCF valuation method, EVA valuation method and real option valuation method.
对于长期激励业绩指标体系的选择,文中提出选择经济增加值(EVA)作为高管人员业绩评价指标最为适合。
Whereas, for long-term assets incentive performance index system, it points out that it is the best to choose economy value adding (EVA) as executive performance evaluation index.
以价值为核心的企业战略、财务与薪酬管理体系—经济增加值(EVA)给我国企业提供了一个新的思想与方法。
Take the value as the core enterprise strategy, financial and the salary management system—Economic Value Added (EVA) the enterprise has provided a new thought and the method to our country.
本文的目标,就在于通过对基于经济增加值的整合价值管理理论的研究,探索出一条企业价值创造实践的新方向。
The objective of this paper is to research the theory of Integrated value Management based on EVA which develop a new approach for shareholder value creation.
借鉴经济增加值这一概念和资本资产定价模型及布莱克-舒尔茨模型,设计了柳州材料总厂虚拟股票期权激励计划。
Drawing lessons from economic Value-added concept, capital-asset-pricing model and Black-Scholes model, we have designed the phantom stock option plan of Liutie material company.
借鉴经济增加值这一概念和资本资产定价模型及布莱克-舒尔茨模型,设计了柳州材料总厂虚拟股票期权激励计划。
Drawing lessons from economic Value-added concept, capital-asset-pricing model and Black-Scholes model, we have designed the phantom stock option plan of Liutie material company.
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