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ФОРУМИ: Відгуки на статті: Відгук на статтю 'EVA: новый взгляд на старые вещи' (читати статтю)
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Автор: Андрей
Дата: 2003-09-04 12:11:42
Я еще не до конца разобрался со "всем этим" но наверное правильно будет "economin value added" (экономическая добавочная стоимость), а не "economical value added" (съэкономленая добавочная стоимость).
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Автор: Irina
Дата: 2003-09-09 12:26:52
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
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Автор: Ludmila
Дата: 2003-09-09 17:21:57
Other definition sources:
www.primerusconsulting.com
"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."
www.duke.edu/~charvey/Classes/wpg/bfglose.htm
"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."
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