頁籤選單縮合
題名 | Economic Value Added VS. Stockholder's Equity Value Added |
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作者姓名(外文) | Yeh, Chao-hui; | 書刊名 | 青年企業管理評論 |
卷期 | 8:1 2015[民104] |
頁次 | 頁1-13 |
分類號 | 587.2531 |
關鍵詞 | Economic profit; Economic value added; Stockholder's equity value added; |
語文 | 英文(English) |
英文摘要 | In this manuscript, we will report a new general performance incentive scheme, which we will trademark as Stockholder's Equity Value Added (SEVA). We will show that the SEVA is an analytical method for calculating economic profit, with a fundamental financial sense and fitness of acting as a substitute to the economic value added (EVA). We discover that the SEVA has some relations with the EVA, and we form the equation model between EVA and SEVA (the 5 th equation in this manuscript). It shows that two distinctive analyses are possible. The outcomes opened make this new SEVA method a good candidate for corporation valuation, incentive compensation, and capital budgeting. The SEVA offer us a new technique of thinking of the economic profit, which is a substitute to EVA but equally helpful. The SEVA is a full management scheme that changes significance and performance to focus on value. It is both the quantity of a corporation's real profitability and a strategy for creating corporation and stockholder wealth. The SEVA is seen as a new, original and logical device to management and inspire persons to make decisions based on the different strategic alternatives. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。