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 | 2015特刊 2015[民104] |
頁次 | 頁1-12 |
分類號 | 587.2531 |
關鍵詞 | Economic profit; Economic value added; Stoc kholder'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 a analytical method for calculating economic profit, with a fundamental financial sense and fitness of acting as an 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 5th 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。