Extracto
Table of Contents
List of abbreviations
List of graphics
1. Introduction
1.1 Introduction to the topic
1.2 Purpose of this paper
2. Definition of Economic Value Added (EVA)
2.1 Short Overview
2.2 NOPAT (Net Operating Profits After Taxes)
2.3 Capital Charge
2.3.1 Basic formula
2.3.2 Net Operating Assets (NOA)
2.3.3 Weighted Average Cost of Capital (WACC)
3. Rationale and purpose of EVA
3.1 Rationale behind EVA
3.2 Purpose of EVA
3.2.1 EVA as capital market-oriented evaluation tool
3.2.2 EVA as performance measure for companies
3.2.3 EVA as a solution for the Principal-Agent approach
3.3 EVA and Shareholder Value
4. Drivers of EVA
4.1 Decisions with impact on EVA
4.1.1 Overview
4.1.2 Operative decisions
4.1.3 Investment decisions
4.1.4 Financing decisions
4.2 EVA driver tree
4.3 Drivers of NOPAT
4.4 Drivers of the Capital Charge
5. EVA in the specific business context
5.3 Importance of EVA for Global Players
5.5 Adapted leverages for a regional Sales department
5.5.1 Overview
5.5.2 Result Management
5.5.3 Working Capital Management
6. Effect-on-EVA
6.1 Purpose of Effect-on-EVA
6.2 Components of Effect-on-EVA
6.2.1 Overview
6.2.2 Effect-on-NOPAT
6.2.3 Effect-on-Capital-Charge
6.2.4 Example
6.3 Implementation
7. Conclusion
Bibliography
- Citar trabajo
- Dirian El Amine (Autor), 2011, Economic Value Added (EVA). Drivers and Leverages, Múnich, GRIN Verlag, https://www.grin.com/document/212413
Textos similares
Así es como funciona
Comentarios