全面的EVA计算手册_1:..EVAManualGeneralConceptTableofContentsGeneralConceptI. Introduction 11. EVAisamanagementtoolthatmeasurestrueeconomicprofit 12. EVAcanbeintegratedinallkeyprocesses 13. Decision-makingbasedonEVA 2II. Decision-makingwithEVA 3A. HowtobuildupEVAonoperatingunitlevel 31. Overview 32. operatingprofitaftertax) 33. Investedcapital 44. Costofcapital 65. FocusonDeltaEVA 7B. HowtobuildupEVAontheGroupandSBUlevel 8C. UseofEVAintheXYmanagementsystem 91. Managementreporting 92. Capitalexpenditures 103. Portfolioanalysis …………………………………………………………………………………………………………….涵盖了企业价值、不动产、无形资产、机器设备、珠宝首饰等评估业务主要领域,涉及业务承接、业务操作、报告出具等评估业务全过程,在基本概念、方法体系、价值类型等方面与国际评估准则趋同,初步构建了资产评估准则体系,执业有据可依、检查有规可循的格局基本形成。’,forthefirsttime,thereisatoolthatreflectsnotonlytheoperatingperformance,,pany’,,growth,,setgoals,measureresults,-,earningspershare,returnonequity,marketshare,margin,cashflow,-baseddecision-makingforday-to-dayoperatingdecisions,,aswellasforperformancemeasurementandincentives,managersofXYwillfocusonthegoalof
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