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单词 Economic Value Added (EVA)
释义 Economic Value Added (EVA)
经济增值
A method of performance evaluation that adjusts accounting performance for investors' required return on investment. Suppose a division produces a 12% return on capital invested. Given the risk of the division's business line would have. If investors would usually require 14% on capital invested, the division destroyed shareholder value by the EVA metric. This description is trade marketed by Stern-Stewart.
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更新时间:2025/1/22 17:58:21