作者Tennew (Start again)
看板NCCU06FMGRAD
標題[閒聊] 財個看不懂 EVA
時間Wed Sep 26 23:24:17 2007
如果有人跟我一樣看不懂EVA在幹麻的,
可以參閱
http://en.wikipedia.org/wiki/Economic_value_added
以我個人而言,看完是覺得有比較懂。
希望對大家有點幫助。一起附上本篇個案摘要。
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.
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1F:推 cycling:雖然我跟英文不熟,但還是謝謝熱心的Tennew^^ 09/27 00:27
2F:推 Rickey:我不推我不是人~~~超感謝 09/27 01:30