全麵的EVA計算手冊(DOC 42頁)

Table of Contents

General Concept
I. Introduction 1
1. EVA is a management tool that measures true economic profit 1
2. EVA can be integrated in all key processes 1
3. Decision-making based on EVA 2
II. Decision-making with EVA 3
A. How to build up EVA on operating unit level 3
1. Overview 3
2. NOPAT (Net operating profit after tax) 3
3. Invested capital 4
4. Cost of capital 6
5. Focus on Delta EVA 7
B. How to build up EVA on the Group and SBU level 8
C. Use of EVA in the XY management system 9
1. Management reporting 9
2. Capital expenditures 10
3. Portfolio analysis 11

Details of the EVA Calculation
III. Appendix……

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