Yang Xiao
Abstract
EVA is a new way proposed by a consulting firm for performance measure and financial management.The key viewpoints of EVA are that EVA include cost of equity capital,and get EVA by adjusting GAAP.This paper explores the basic principle of EVA,and argues that it will be helpful for our financial management.
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EVA is a new way proposed by a consulting firm for performance measure and financial management.The key viewpoints of EVA are that EVA include cost of equity capital,and get EVA by adjusting GAAP.This paper explores the basic principle of EVA,and argues that it will be helpful for our financial management.
Key concepts: Viewpoints, Financial management, Business, Key (lock), Cost of capital, Equity (law), Finance, Economic Value Added