摘要：The economic added value is an indicator that represents a performance measurement of the real economic profit obtained by a company,which allows to predict the company’s success or failure over a certain period of time. The use of EVA in the measurement of a company’s financial and economic performances is considered to be better due to the fact that it offers a basis for a comparison between companies,by taking into account both the cost of capital and the company’s degree of risk. The study of economic value became a widely debated issue nowadays because the main objective of any company is maximizing shareholders’profits.
关键词：economic added value;net operating profit;the cost of capital;performance;analysis;capital
