Economic Value Added, referred to as EVA, also known as economic value added, in the early 1990s, in order to adapt to dramatic changes in the business environment, the U.S. consulting f＇trm Stem Stewart proposed and...Economic Value Added, referred to as EVA, also known as economic value added, in the early 1990s, in order to adapt to dramatic changes in the business environment, the U.S. consulting f＇trm Stem Stewart proposed and implemented a concept of economic value added based financial management system, decision-making mechanism and incentive compensation system, new financial performance evaluation. Proposed EVA aims to overcome the deficiencies of traditional indicators accurately reflect the company＇s value creation for shareholders. In this paper, the basic theory of EVA to sort out, 4M＇s evaluation and EVA systems were reviewed research.展开更多
文摘Economic Value Added, referred to as EVA, also known as economic value added, in the early 1990s, in order to adapt to dramatic changes in the business environment, the U.S. consulting f＇trm Stem Stewart proposed and implemented a concept of economic value added based financial management system, decision-making mechanism and incentive compensation system, new financial performance evaluation. Proposed EVA aims to overcome the deficiencies of traditional indicators accurately reflect the company＇s value creation for shareholders. In this paper, the basic theory of EVA to sort out, 4M＇s evaluation and EVA systems were reviewed research.
