- economische toegevoegde waarde
- economic value added
- la valeur économique ajoutée
- Geschäftswertbeitrag
Netto winst minus de kosten voor het kapitaal.
Bron: Kennisconsult
Economic value added:
Post-tax operating profit minus the cost of the capital invested in the business.
source: Michael Armstrong, A Handbook of Management Techniques
A measure of financial performance calculated by determining net operating
income and subtracting charges for capital expended to produce that income (Economic value added equals net operating income - capital charge)
source: www.krii.com
A firm's net operating profit after the cost of
capital is deducted.
source: Adnan, MBA: HR Glossary from A to Z
The reasonable economic value expected to be added to an enterprise or one of
its ongoing processes as a result of the project.
Source: Max Wideman.com
Copyright: Wideman Comparative Glossary
of Common Project Management Terms v3.1 is copyright by R. Max Wideman, March
2002.
An estimate of a business' true economic profit for the year, differing
sharply from accounting profit. EVA represents the residual income that remains
after the cost of all capital, including equity capital has been deducted,
whereas accounting profit is determined without imposing a charge for equity
capital.
The basic formula for EVA is as follows:
EVA = Net Operating Profit After Taxes (or NOPAT) - After-Tax Dollar Cost of
Capital Used to Support Operations = EBIT (1-Corporate Tax Rate) - (Operating
Capital)*(After-Tax Percentage Cost of Capital)
Equity capital has a cost, because funds provided by shareholders could have
been invested elsewhere where they would have earned a return. Shareholders give
up the opportunity to invest funds elsewhere when they provide capital to the
firm. The return they could earn elsewhere in investments of equal risk
represents the cost of equity capital. This cost is an opportunity cost rather
than an accounting cost.
It is important to note that when calculating EVA we do not add back
depreciation. Although it is not a cash expense, deprecation is a cost, and it
is therefore deducted when determining both net income and EVA.
source: http://www.sustainabilitydictionary.com/
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