haku: @author Brewer, P. / yhteensä: 5
viite: 3 / 5
| Tekijä: | Brewer, P. Chandra, G. Hock, C. |
| Otsikko: | Economic value added (EVA): its uses and limitations |
| Lehti: | Sam Advanced Management Journal
1999 : SPRING, VOL. 64:2, p. 4-11 |
| Asiasana: | ECONOMICS VALUE ADDED FINANCE |
| Kieli: | eng |
| Tiivistelmä: | Like the earlier term, "residual income," EVA measures the difference between after-tax operating income and the cost of assets used in generating that income (based on asset investment and the cost of capital). It has some advantages over ROI, but it also has some limitations as a decision- making tool, such as an overemphasis on short-term results. It should be valuable when used with a balanced set of measures that provide a complete financial picture. |
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