中英文双语大学毕业设计论文外文文献翻译成品：经济增加值（EVA）作为财务业绩的衡量工具.docx

此文档是毕业设计外文翻译成品（ 含英文原文+中文翻译），无需调整复杂的格式！下载之后直接可用，方便快捷！本文价格不贵！ 外文标题：Economic Value Added as a measurement tool of financial performance 外文作者：Jakub, Salaga， Viera, Bartosova， Eva, Kicova 文献出处:Procedia Economics and Finance 26 (2015) 484 – 489 英文1835单词，10980字符，中文2981汉字。 Economic Value Added as a measurement tool of financial performance 1.Concept of EVA in Slovak enterprises The concept of economic profit is in Slovakia better known in the theoretical sphere, where the possibilities of its usage are constantly debated. In financial practice of Slovak enterprises the attention is paid to this indicator usually only in financial analysis and not as a managerial concept. There are several reasons: some originate in the fate of our businesses management in traditional evaluation methods, other are caused by incompatibility of precise construction of EVA with form of accounting as a data base in Slovakia. Wider application of this approach is also prevented by a poorly developed capital market in Slovakia, because it lacks the necessary data. A relatively short time since the legalization of private property and lack of domestic experience in the operation of EVA leads to mistrust and fear of complications in its implementation among our enterprises. Owners and managers of Slovak companies change very slowly their value orientation, as the concept of maximum accounting profit and profitability based on it were preferred for many years. 1.1. Basic construction of EVA – application starting point In principle, it is possible to apply various designs of EVA indicator in conditions of Slovakia. Briefly, let us remember the basic form of the indicator. One of the fundamental application forms of EVA is considered a structure (1), which reveals the fact that the value of the economic profit depends on the value of equity (E), on Return on Equity (ROE) and its cost (re): Where: ROE = Return on Equity. re = cost of equity. E = equity. Thus constructed indicator has a direct link to t