全麵的EVA計算手冊(doc 37頁)(英文版)

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

全麵的EVA計算手冊內容簡介：
1.EVA is a management tool that measures true economic profit
All managers of XY should focus on improving the Group’s overall value. With EVA, for the first time, there is a tool that reflects not only the operating performance, but also the expected return on the invested capital of XY. The EVA system encourages managers to think and act like owners, treating the company’s resources as if they were their own.
EVA reflects not only operating profit after taxes, but also takes into account costs for debt and equity capital.
Creating shareholder value may be achieved by improving performance, growth, portfolio management and optimisation of capital structure. EVA provides a tool for all of these aspects.
EVA is a management tool. It helps managers to evaluate opportunities, set goals, measure results, and benchmark performance. EVA is also an accurate basis for value-oriented incentive compensation schemes.

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