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EVA是英文Economic Value Added的缩写,即经济增加值,基于EVA的价值管理体系是一套以经济价值增加理念为基础的财务管理系统、决策机制及激励报酬制度。它是基于税后净营业利润和产生这些利润所需资本投入总成本的一种企业绩效财务评价方法。目前,以
EVA is an abbreviation of English Economic Value Added, that is, economic value added. EVA-based value management system is a set of financial management system, decision-making mechanism and incentive compensation system based on the concept of economic value increase. It is a financial evaluation of a firm’s performance based on net after-tax operating profit and the total cost of capital required to generate those profits. At present