摘要
由于明确考虑到资金成本,经济增加值考察的是公司当期创造的真正价值,在证券市场、绩效评价和经营理念上有着广泛的用途,但同样也存在着缺陷。
Because of the consideration of capital cost, the Economical Value Added （EVA） is the true profittmade by company. EVA has an extensive use in the security market, performance ratings, and even operating methods. EVA also has some shortcomings.
出处
《石家庄经济学院学报》
2006年第2期225-227,255,共4页
Journal of Shijiazhuang University of Economics
