全面的eva计算手册

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1、http://www.5ixue.com(海量营销管理培训资料下载)EVAManualGeneralConcept____________________________________________________________________________________________________________Issued:September2001EVAManualPage:1Printout:2021/6/264:40:53File:d5a85273c60eae7ea06b75bb77af177b.dochttp://www.

2、5ixue.com(海量营销管理培训资料下载)TableofContentsGeneralConceptI.Introduction11.EVAisamanagementtoolthatmeasurestrueeconomicprofit12.EVAcanbeintegratedinallkeyprocesses13.Decision-makingbasedonEVA2II.Decision-makingwithEVA3A.HowtobuildupEVAonoperatingunitlevel31.Overview32.NOPAT(Netopera

3、tingprofitaftertax)33.Investedcapital44.Costofcapital65.FocusonDeltaEVA7B.HowtobuildupEVAontheGroupandSBUlevel8C.UseofEVAintheXYmanagementsystem91.Managementreporting92.Capitalexpenditures103.Portfolioanalysis11DetailsoftheEVACalculationIII.Appendix…………………………………………………………………………

4、………………………………….____________________________________________________________________________________________________________Issued:September2001EVAManualPage:1Printout:2021/6/264:40:53File:d5a85273c60eae7ea06b75bb77af177b.dochttp://www.5ixue.com(海量营销管理培训资料下载)I.Introduction1.EVAi

5、samanagementtoolthatmeasurestrueeconomicprofitAllmanagersofXYshouldfocusonimprovingtheGroup’soverallvalue.WithEVA,forthefirsttime,thereisatoolthatreflectsnotonlytheoperatingperformance,butalsotheexpectedreturnontheinvestedcapitalofXY.TheEVAsystemencouragesmanagerstothinkandact

6、likeowners,treatingthecompany’sresourcesasiftheyweretheirown.EVAreflectsnotonlyoperatingprofitaftertaxes,butalsotakesintoaccountcostsfordebtandequitycapital.Creatingshareholdervaluemaybeachievedbyimprovingperformance,growth,portfoliomanagementandoptimisationofcapitalstructure.

7、EVAprovidesatoolforalloftheseaspects.EVAisamanagementtool.Ithelpsmanagerstoevaluateopportunities,setgoals,measureresults,andbenchmarkperformance.EVAisalsoanaccuratebasisforvalue-orientedincentivecompensationschemes.2.EVAcanbeintegratedinallkeyprocessesTypically,companiesuseava

8、rietyofconflictingmeasuressuchasearningsgrowth,earningspersha