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shang shi gong si eva ce suan ji yu hui ji li run de bi jiao yi xin da di chan wei li
Author(s): 
Pages: 229-230,234
Year: Issue:  24
Journal: Accounting Learning

Keyword:  经济增加值EVA价值评估会计利润;
Abstract: EVA(经济增加值)是一种经营业绩评价指标,与传统的会计利润相比,EVA考虑了所有的资本成本,是名副其实的经济利润.它促使管理人员和财务人员更加关心公司的经营业绩是否真正意义上得到了实质性的改善.
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