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雷达卡
如题，大家需要的来看看啊，不过是英文版的。
I.
Introduction...................................................................................................................................... 1
1.
EVA is a management tool that measures true economic profit.................................................... 1
2.
EVA can be integrated in all key processes................................................................................. 1
3.
Decision-making based on EVA................................................................................................. 2
II.
Decision-making with EVA................................................................................................................ 3
A.
How to build up EVA on operating unit level................................................................................... 3
1.
Overview................................................................................................................................... 3
2.
NOPAT (Net operating profit after tax)........................................................................................ 3
3.
Invested capital......................................................................................................................... 4
4.
Cost of capital........................................................................................................................... 6
5.
Focus on Delta EVA.................................................................................................................. 7
B.
How to build up EVA on the Group and SBU level.......................................................................... 8
C.
Use of EVA in the XY management system.................................................................................... 9
1.
Management reporting............................................................................................................... 9
2.
Capital expenditures................................................................................................................. 10
3.
Portfolio analysis..................................................................................................................... 11
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