作者Tennew (Start again)
看板NCCU06FMGRAD
标题[闲聊] 财个看不懂 EVA
时间Wed Sep 26 23:24:17 2007
如果有人跟我一样看不懂EVA在干麻的，
可以参阅
http://en.wikipedia.org/wiki/Economic_value_added
以我个人而言，看完是觉得有比较懂。
希望对大家有点帮助。一起附上本篇个案摘要。
Abstract:
Set in July 1995, this case invites the student to assess the financial
performance of Federal Express and United Parcel Service, two close
competitors in the U.S. overnight express package delivery industry. The case
requires no numerical computations. Rather the tasks for the student include
interpretation of results, and reflection on their implications. The
contrasting financial records of these two firms affords a platform for
exploring several important issues, including:
(A) the definition and use of economic profit (also known as "Economic Value
Added" (EVA)) as a measure of corporate performance;
B) comparison of EVA with other classic approaches of historical performance
analysis;
C) the exercise of skills in business segment analysis;
D) exploration of the financial implications of intense competition and
corporate transformation; and
E) definition of "excellence" from a corporate finance point of view.
--
※ 发信站: 批踢踢实业坊(ptt.cc)
◆ From: 140.119.143.238
1F：推 cycling:虽然我跟英文不熟，但还是谢谢热心的Tennew^^ 09/27 00:27
2F：推 Rickey:我不推我不是人~~~超感谢 09/27 01:30