经济利润与会计利润的探讨（Discussion on economic profit and accounting profit）.docVIP

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经济利润与会计利润的探讨（Discussion on economic profit and accounting profit）.doc

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经济利润与会计利润的探讨（Discussion on economic profit and accounting profit）

经济利润与会计利润的探讨（Discussion on economic profit and accounting profit） Discussion on economic profit and accounting profit 06-18 Abstract: Although both accounting profit and economic profit are indicators of performance evaluation, there are obvious differences, but there are still some links in function, method and quantity. Accounting profit is profit after the event. Economic profit is a forecast, considering the equity investment opportunity cost, eliminates the disadvantages of traditional accounting free consumption of shareholder capital, more fully reflect the business performance, reveal the profit trajectory, can guide the enterprises to change the management idea to update management idea in relevance, authenticity and usefulness than accounting profit. Key words: accounting profit; economic profit; value management 1, the meaning and analysis of economic profits Economic profit is the value of the enterprises investment capital gain exceeding the weighted average capital cost, or the present value of the future cash flow of the enterprise at the weighted average capital cost rate after the discount is greater than zero. The calculation formula is as follows: economic profit = (investment, capital yield, weighted average cost rate of capital) * total amount of investment capital. Back in the 1890, economist Fred. Marshall in the book mentioned in the owner or manager in profit at the current interest rate deduction of capital interest after the remaining part can be called operating income or earnings management, the meaning is actually the opportunity cost of capital invested by the shareholders in accordance with the current interest rate is calculated, to be deducted in the calculation of economic profit, Marshall said the creation of the company in any period of value, not only must be taken into account in the accounting records and expenses, but also to take into account business occupied the opportunity cost of capital. The traditional accounting profi