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分析公司财务的情况里有一种经济利润法（EVA/EP），它里面要求计算公司的投资回报率，请教大家这个投资回报率在财务报表中怎么体现出来？是不是只要计算他的 净利润/总资产 ？？

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关键词：投资回报率 投资回报 财务报表 公司财务 经济利润 金融 财务

怎么没人回答啊~~~~[em04][em06]

净利润除以净资产吧

没有听说过这种情况,呵呵

EVA(economic value added) is a measurement of financial performance.

The concept of EVA was introduced because old measurement of ROA(net profit/asset or investment) was not efficient enough to measure financial performance.

Take a simple example:

Project A: investment needed: $100m,

expected net profit $10m,

Roa of project A is 10%.

Project B: investment: $10,000

Expected net profit $2000

Roa=2000/10,000=20%

If ROA is taken as a measurement, project B would be much better than project A.

In this case, if sufficient money is on hand, project A would be better than B.

Therefore, Roa here doesn't work properly.

EVA then was introduced as a measurement of financial performance.

The formula for EVA is

EVA=(ROA - weighted average cost of capital)* total capital

From the formula, it is clear that eva is a dollar value which is different from Roa( Roa is a percentage number).

Good luck in your study, soko.

EVA(economic value added) is a measurement of financial performance.

The concept of EVA was introduced because old measurement of ROA(net profit/asset or investment) was not efficient enough to measure financial performance.

Take a simple example:

Project A: investment needed: $100m,

expected net profit $10m,

Roa of project A is 10%.

Project B: investment: $10,000

Expected net profit $2000

Roa=2000/10,000=20%

If ROA is taken as a measurement, project B would be much better than project A.

In this case, if sufficient money is on hand, project A would be better than B.

Therefore, Roa here doesn't work properly.

EVA then was introduced as a measurement of financial performance.

The formula for EVA is

EVA=(ROA - weighted average cost of capital)* total capital

From the formula, it is clear that eva is a dollar value which is different from Roa( Roa is a percentage number).

Good luck in your study, soko.

谢谢thick啊~~~~~

好人哦，不过我英语太菜，看的好累啊~~~

[em04]

是投资期平均净现金流除以平均投资饿

也称平均会计利润法