利润分块理论与经济增值的比较
摘要
1991年,美国提出“经济增值”EVA(Economic Value Added)新指标,是从税后营业利润扣除实际占用资本的“资本成本”而求得的,并据以制订“EVA奖励分享计划”,已在可口可乐、西门子等全球400多家大型跨国公司应用。
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