伊娃管理係統介紹(ppt 33頁)(英文)

Contents
What is EVA?
The calculation of EVA
The EVA management system

From the traditional accounting model to the economic model of the firm
P&L
Balance Sheet
Cash Flow Statement
Accounting
Framework
Separate financing effects from operating performance
Extend matching of costs with revenue to economic basis
Separate operating from non-operating
Eliminate book keeping entries/reserves that distort cash flow and reduce objectivity
So as to
To better reflect value creation
To motivate the right value-creating behavior

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