因而从财务管理意义上通常所说的资本成本亦即资本的使用成本。
Therefore from financial control significance usually called capital cost i. e. capital use cost.
传统的财务指标没有考虑股权资本的使用成本，不能反映房地产企业是否真正创造了价值。
But the traditional financial indicators do not consider the use of the cost of equity capital, they can not truly reflect the real estate business really create value or not.
EVA就是税后营业利润减资金成本后的剩余回报，即税后的营业利润减去债务和权益资本的使用成本后的差额。
The Economic Value Added (EVA) is a measure of surplus value created on an investment, namely the difference in amount after the NOPAT (net operating profit after taxes) subtract cost of capital.
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