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在实际工作过程中,因建筑施工企业的行业特点,EVA指标的调整事项有其自身特点。EVA即经济学家们称之为“剩余收益”概念,在通常的实际应用中,EVA常表示为:EVA=税前净经营利润-EVA税收调整-资本成本。从公式可以看出,EVA可以用来衡量企业的经营利润是否足以补偿所投入的全部资本成本。EVA>0,表明公司管理者在经营中为股东创造了价值,股东获得了比其投入资本所要求的最低风险报酬高的价值。EVA<0,显示了公司管
In the actual work process, due to the characteristics of the construction industry, the adjustment of EVA indicators has its own characteristics. EVA is what economists call the “residual income” concept. In common practice, EVA often expresses: EVA = net operating profit before tax - EVA tax adjustment - capital cost. It can be seen from the formula that EVA can be used to measure whether the operating profit of an enterprise is enough to compensate for the total cost of capital invested. EVA> 0, indicating that managers have created value for shareholders in their operations and that shareholders receive higher value than the minimum risk reward required to invest capital. EVA <0, shows the company tube