文章基本信息

标题：Valor Econômico Adicionado (E.V.A.): uma ferramenta para mensuração da real lucratividade de uma operação ou empreendimento
作者：Rodney Wernke ; Marluce Lembeck ; Antonio Cezar Bornia 等
期刊名称：Revista de Ciências da Administração : RCA
印刷版ISSN：1516-3865
电子版ISSN：2175-8077
出版年度：2000
卷号：2
期号：3
页码：50-56
语种：Portuguese
出版社：Universidade Federal de Santa Catarina
摘要：To follow the changes in the way to administer companies, the accountant must have sufficient knowledge related to the Economic Value Added (EVA). The power of to the Economic Value Added (EVA) concept was originated fron the idea that one can not know if an operation is really creating value, taking in to account the opportunit costof all the utilized capital. In most company operations, there is no idea of what or how much the valueaggregated by these companis. KEYWORDS: Economic value added; Measurement
关键词：Valor econômico adicionado;Mensuração