ECONOMIC VALUE ADDED LÀ GÌ

James Chen, CMT is an expert trader, investment adviser, & global market strategist. He has authored books on technical analysis & foreign exchange trading published by John Wiley & Sons & served as a guest expert on CNBC, BloombergTV, Forbes, & Reuters aước ao other financial truyền thông media." data-inline-tooltip="true">James Chen

Janet Berry-Johnson is a CPA with 10 years of experience in public accounting và writes about income taxes và small business accounting.

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What Is Economic Value Added (EVA)?

Economic value added (EVA) is a measure of a company"s financial performance based on the residual wealth calculated by deducting its cost of capital from its operating profit, adjusted for taxes on a cash basis. EVA can also be referred lớn as economic profit, as it attempts khổng lồ capture the true economic profit of a company. This measure was devised by management consulting firm Stern Value Management, originally incorporated as Stern Stewart và Co.

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Economic value added (EVA), also known as economic profit, aims to lớn calculate the true economic profit of a company.EVA is used khổng lồ measure the value a company generates from funds invested in it.However, EVA relies heavily on invested capital and is best used for asset-rich companies, where companies with intangible assets, such as công nghệ businesses, may not be good candidates.

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Understanding Economic Value Added (EVA)

EVA is the incremental difference in the rate of return (RoR) over a company"s cost of capital. Essentially, it is used lớn measure the value a company generates from funds invested in it. If a company"s EVA is negative sầu, it means the company is not generating value from the funds invested into lớn the business. Conversely, a positive sầu EVA shows a company is producing value from the funds invested in it.