Value-Based Controlling & International Accounting of Economic Value Added (EVA) – An Overview

This paper will discuss an important target variable in value-based management: the Economic Value Added (or EVA). EVA is a measure of a company's financial performance based on the residual wealth calculated by deducting its cost of capital from its operating profit, adjusted for taxes on a ca...

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Bibliographic Details
Main Authors: Thomas Hammer, Patrick Siegfried
Format: Article
Language:deu
Published: Institute of Accounting and Finance 2022-06-01
Series:Облік і фінанси
Subjects:
Online Access:http://www.afj.org.ua/pdf/901-kontroling-na-osnovi-vartosti-ta-mizhnarodniy-oblik-ekonomichnoi-dodanoi-vartosti.pdf