Andrej, EVA dejstwitelno oznatchaet "съэкономленая добавочная стоимость". Prawilnoe nazwanie konzepta odnako ne "economical value added", a "economic value added". Definizii mozhno posmotret na http://www.pitt.edu/~roztocki/abc/abc.htm
"The after-tax cash flow generated by a business minus the cost of the capital it has deployed to generate that cash flow. Representing real profit versus paper profit, EVA underlies shareholder value. Using EVA as a lens, it is possible to determine that despite an increase in earnings, a firm may be destroying shareholder value if the cost of capital associated with new investments is sufficiently high."
"A method of performance evaluation that adjusts accounting performance for investors' required return on investment. Suppose a division produces a 12% return on capital invested. Given the risk of the division's business line would have. If investors would usually require 14% on capital invested, the division destroyed shareholder value by the EVA metric. This description is trade marketed by Stern-Stewart."