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要增加EVA,必须增加企业价值,提高已有存量资本的收益率,在无新增资本的情况下,创造更多的EVA。与传统的会计利润指标相比,EVA考虑了股权资本成本,从而使得以EVA考核经理人业绩更为科学和合理,更能有效的激励经理人为股东创造财富,本文以例解的形式分析了EVA在财务管理中运用的意义。为如何理解和运用EVA,并增加企业EVA提出了建议。
In order to increase EVA, enterprise value must be increased to increase the rate of return of the existing stock capital, and to create more EVA without new capital. Compared with the traditional indicators of accounting profit, EVA considers the cost of equity capital, so that EVA manager performance appraisal more scientific and reasonable, more effective incentive managers to create wealth for shareholders, this article in the form of an example of EVA The significance of using in financial management. For how to understand and use EVA, EVA and increase enterprise made recommendations.