王军基于价值创造的EVA-经济增加值理念介绍课件.pptVIP

基于价值创造的EVA——经济增加值理念介绍2010年12月王军1

基于价值创造的EVA——经济增加值理念介绍经济增加值（EconomicValueAdded，简EVA）:是指税后净营业利润减去资本成本后的余额。JoelM.SternEDUCATIONALBACKGROUND:M.S.,FinanceandEconomics,UniversityofChicago,U.S.A.ChairmanandChiefExecutiveOfficerofSternStewartCoCreatorofEVATEACHING/RESEARCHINTERESTS:Mr.SternisnowChairmanandChiefExecutiveOfficerofSternStewartCo.,anadvisoryfirmonfinancialpolicy,strategyandcorporategovernance,thecreatoranddeveloperofEconomicValueAdded(EVA)asameasureofperformanceandtheEVAManagementSystem.2

基于价值创造的EVA—