什么是經(jīng)濟價值增值？高頓網(wǎng)校小編在這里為您解答，當然小編還會給您介紹EVATM的優(yōu)缺點。
 
　　Economic value added (EVATM) was developed by and the trademark of consulting firm Stern Stewart.
 
　　This measure is most closely linked to shareholder value over time. It is an estimate of the amount by which earnings exceed or fall short of the required rate of return that investors could achieve from alternative investments of similar risk.
 
　　EVA=NOPAT-(Cost if capital*Capital employed)
 
　　Where NOPAT is net operating profit after tax adjusted for non-cash expenses.
　　Advantages of EVATM
　　1. Keeps the focus on shareholder value
　　2. The most meaningful measure of profit for shareholders
　　3. Easy to understand
 
　　Disadvantages of EVATM
　　1. Easy to manipulate
　　2. Short-term focus
　　3. Make comparisons difficult
 
　　最后，高頓網(wǎng)校小編預(yù)?？忌鷤冺樌ㄟ^考試！