EVA：一个较好的财务绩效评价方法.docVIP

本科毕业论文（设计） 外 文 翻 译 原文： EVA: A better financial reporting tool Economic Value Added (EVA) is a financial performance measure being adopted by many companies in corporate America. This new metric, trademarked by Stern Stewart and Company, is a profit measure based on the concept of true economic income which includes the cost of capital for all types of financing. EVA provides a more comprehensive measure of profitability than traditional measures because it indicates how well a firm has performed in relation to the amount of capital employed. This article summarizes the EVA concept of mea