EVA - Economic Value Added Components
Keywords:
Economic Value Added, Value creation in business, EVA components, UAIDI: Profit on ordinary activities before interest and after taxes, Calculation of the asset value, WACC: Calculating Weighted Average Cost of Capital, Strategies to increase EVAAbstract
The Economic Value Added: EVA, is a traditional indicator of value creation for shareholders and a management indicator senior management. Let calculate and evaluate the profitability real generated by the company include in its calculation of the capital cost of the shareholders, and considered making some accounting adjustments for the information to others.
References
W. JOHNSON, Robert (1968). Administración Financiera. CECSA, Tercera edición.
LI BONILLA, Federico (2010). EVA, en el valor del negocio. Revista Nacional de Administración. Enero- Junio, 2010, Costa Rica.
SAGBINI RADI, Zuleima y BOLÍVAR SILVA, Álvaro (2000- 2005). Creación de valor de las empresas colombianas. Pensamiento y Gestión, Nº 22. Uninorte.