一、经济增加值概述
（一）经济增加值概念经济增加值（Economic Value Added，简称EVA），是指税后净营运利润扣除包括股权和债务的全部投入资本的机会成本后所得，其本质是经济利润而不再是传统的会计利润。经济增加值通过引入资本...一、经济增加值概述
（一）经济增加值概念经济增加值（Economic Value Added，简称EVA），是指税后净营运利润扣除包括股权和债务的全部投入资本的机会成本后所得，其本质是经济利润而不再是传统的会计利润。经济增加值通过引入资本成本率，不仅体现了债务成本，还反映了股东投入的机会成本，综合考量资本的使用效率。同时，也可以纠正企业经营规模差异、经营风险、资本结构以及行业之间不同所造成的不可比性，可以更加全面地评价企业经营者“有效使用企业资本”和“为股东创造价值”的能力，体现企业最终经营目标。展开更多
The present study investigated the effect of working capital management component on corporate profitability. A sample of 106 firms listed on Borsa Istanbul Stock Exchange （BIST） for the period of 2003-2013 was used...The present study investigated the effect of working capital management component on corporate profitability. A sample of 106 firms listed on Borsa Istanbul Stock Exchange （BIST） for the period of 2003-2013 was used. The secondary data for analysis were taken from Bloomberg＇s Database. The present study aims to explore the effect of working capital management components on corporate profitability. We observed that there was a negative correlation between gross operating profit and accounts receivables （A/R）. We also found that there was a positive correlation between gross operating profit and number of days inventory. But they did not affect the profitability of firms in the study at a significant level.展开更多
In this paper, from the two economic concepts of the price elasticity of demand and the cross elasticity of demand, under the assumption that the operator＇s management goal is to obtain the profit maximization, the a...In this paper, from the two economic concepts of the price elasticity of demand and the cross elasticity of demand, under the assumption that the operator＇s management goal is to obtain the profit maximization, the author established the mathematical model of the adjustment of the optimal price of the substituting commodity.展开更多
The procurement of goods determines the cost of business operations and the impact of corporate profits.For the purposes of Shandong Electric Power Company, with grid construction continued to increase efforts, gradua...The procurement of goods determines the cost of business operations and the impact of corporate profits.For the purposes of Shandong Electric Power Company, with grid construction continued to increase efforts, gradually increase the amount of investment in power grid construction.2013, Shandong Electric Power Company invested 360.5 billion yuan in fixed assets, an increase of 9%, in which grid investment 337.9 billion yuan,forecasting it will continue to increase in the coming years.How to strengthen procurement management is a top priority of Shandong Electric Power Enterprise Development,this paper conducted a systematic investigation and analysis in e-commerce companies in Shandong Power supplies procurement,comparing with the traditional procurement and e-commerce business processes,summarizing the problems and proposing strategies and suggestions for improvement,展开更多
文摘一、经济增加值概述
（一）经济增加值概念经济增加值（Economic Value Added，简称EVA），是指税后净营运利润扣除包括股权和债务的全部投入资本的机会成本后所得，其本质是经济利润而不再是传统的会计利润。经济增加值通过引入资本成本率，不仅体现了债务成本，还反映了股东投入的机会成本，综合考量资本的使用效率。同时，也可以纠正企业经营规模差异、经营风险、资本结构以及行业之间不同所造成的不可比性，可以更加全面地评价企业经营者“有效使用企业资本”和“为股东创造价值”的能力，体现企业最终经营目标。
文摘The present study investigated the effect of working capital management component on corporate profitability. A sample of 106 firms listed on Borsa Istanbul Stock Exchange （BIST） for the period of 2003-2013 was used. The secondary data for analysis were taken from Bloomberg＇s Database. The present study aims to explore the effect of working capital management components on corporate profitability. We observed that there was a negative correlation between gross operating profit and accounts receivables （A/R）. We also found that there was a positive correlation between gross operating profit and number of days inventory. But they did not affect the profitability of firms in the study at a significant level.
文摘In this paper, from the two economic concepts of the price elasticity of demand and the cross elasticity of demand, under the assumption that the operator＇s management goal is to obtain the profit maximization, the author established the mathematical model of the adjustment of the optimal price of the substituting commodity.
文摘The procurement of goods determines the cost of business operations and the impact of corporate profits.For the purposes of Shandong Electric Power Company, with grid construction continued to increase efforts, gradually increase the amount of investment in power grid construction.2013, Shandong Electric Power Company invested 360.5 billion yuan in fixed assets, an increase of 9%, in which grid investment 337.9 billion yuan,forecasting it will continue to increase in the coming years.How to strengthen procurement management is a top priority of Shandong Electric Power Enterprise Development,this paper conducted a systematic investigation and analysis in e-commerce companies in Shandong Power supplies procurement,comparing with the traditional procurement and e-commerce business processes,summarizing the problems and proposing strategies and suggestions for improvement,
